The Following Static Budget Is Provided: What Will Be the Overall

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

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