18. The following information was compiled by Gorgeous Incorporated: Expected volume of production Actual volume of production Budgeted fixed overhead costs(for 50,000 budgeted units) Actual fixed overhead costs Actual variable overhead costs Budgeted variable overhead costs(for 50,000 budgeted units) 50,000 units 47,500 units $400,000 $415,000 $790,000 $855,000 Assume the cost-allocation base for overhead costs is units of production. What is the production volume variance? A) $15,000 Favorable B) $15,000 Unfavorable C) $20,000 Favorable D) $20,000 Unfavorable