The Following Static Budget Is Provided What Will Be the Overall Volume Variance If 12,000 Units

Multiple Choice

The following static budget is provided: $\begin{array}{lcc}&\text { Per Unit}&\text { Total }\\\text { Sales } & \$ 60 & \$ 900,000 \\\text { Less variable costs: } & & \\\text { Manufacturing costs } & 30 & 450,000 \\\text { Selling and administrative costs } & \underline{ 10 }& \underline{ 150,000 }\\\text { Contribution margin } & \underline{ \$ 20 }& \$ 300,000\\\text { Less fixed costs: } &\\\text { Manufacturing costs } & &75,000 \\\text { Selling and administrative costs } &&\underline{ 125,000} \\\text { Total fixed costs } &&\underline{ 200,000}\\\text { Net income }&&\underline{ \$100,000}\end{array}$
What will be the overall volume variance if 12,000 units are produced and sold?

A) $80,000 F
B) $80,000 U
C) $60,000 U
D) $160,000 U