c) None the abov of 13. W Limited makes and sells a single product. The company employs a flexible budgeting system that covers a relevarnt range from 20,000 units to 25,000 units and a just in time inventory system. Budget data for April, based on 22,000 units, are as follows Prime costs Manufactaring overhead Selling and administrative expenses $30,000 plus 32 per unit $30 per unit. $132,000 plus $3 per unit Selling prioe $60 per unit Suppose the company produces and sells 25,000 units instead of the original 22,000 units at an average setling price of S55. What will be the company's sales volume variance (on Operating income) for April? a) $3,000 F b) $75,000 F c) $75,000 U d $180,000 F eNone of the above 9s