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Mermaid Outfitters projected sales of 76,000 units for the year at a unit sales price of $15.00.Actual sales for the year were 73,000 units at $15.00 per unit.Variable costs were budgeted at $4.25 per unit,and the actual variable cost was $4.80 per unit.Budgeted fixed costs totaled $377,000,while actual fixed costs amounted to $400,000.What is the sales volume variance for operating income?
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