Livingston Company Has Developed Capacity Standards

Multiple Choice

Livingston Company has developed capacity standards. Information is as follows: Standard cost of the activity capacity acquired $250,000
Standard cost of the activity capacity used 200,000
Standard cost of the actual activity used 220,000
The volume variance is

A) there is no variance.
B) $50,000 unfavorable.
C) $20,000 unfavorable.
D) $30,000 unfavorable.