The Following Static Budget Is Provided What Will Be the Overall Volume Variance If 13,700 Units

Multiple Choice

The following static budget is provided: $\begin{array}{lc}&\text { Per Unit }&\text {Total }\\\text { Sales }&\$50&\$800,000\\\text { Less variable costs: }\\ \text { Manufacturing costs } &20 & 320,000 \\ \text { Selling and administrative costs } & \underline{10} & \underline{160,000 }\\\text { Contribution margin }&\$20&\$320,000\\\text { Less fixed costs: }\\\text { Manufacturing costs } && 84,000 \\\text { Selling and administrative costs } && \underline{ 130,000 }\\\text { Total fixed costs } && \underline{214,000 }\\\text { Net income } && \underline{\$ 106,000}\end{array}$
What will be the overall volume variance if 13,700 units are produced and sold?

A) $46,000 F
B) $23,000 F
C) $46,000 U
D) $115,000 U