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

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