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

The following static budget is provided: $\begin{array}{lc}&\text { Per Unit }&\text {Total }\\\text { Sales }&\$60&\$900,000\\\text { Less variable costs: }\\ \text { Manufacturing costs } &30 & 450,000 \\ \text { Selling and administrative costs } & \underline{10} & \underline{ 150,000} \\\text { Contribution margin }&\$20&\$300,000\\\text { Less fixed costs: }\\\text { Manufacturing costs } && 75,000 \\\text { Selling and administrative costs } && \underline{ 125,000} \\\text { Total fixed costs } && \underline{ 200,000} \\\text { Net income } && \underline{ \$ 100,000}\end{array}$ 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