ABC corporation incurred fixed manufacturing costs of $17,000 during 2017. Other information for 2017 includes: The budgeted denominator level is 2,000 units Units produced total 2,400 units Units sold total 1,500 units Variable cost per unit is $5 Beginning inventory is zero The fixed manufacturing cost rate is based on the budgeted denominator level. Under absorption costing, the production volume variance is A) $2,400 B) $3,200 C) $3,600 D) $4,500 E) $5,400