Last year, a firm budgeted $600,000 of fixed overhead for its plant that manufactures moisturizing cream. The $600,000 was based on a denominator activity level of 40,000 machine hours. There are 0.1 standard machine hours for each bottle of moisturizing cream. 350,000 bottles of moisturizing cream were produced, and 360,000 bottles were sold last year. What was the production volume variance? A. $60,000 favorable. B. $60,000 unfavorable. C. $75,000 unfavorable. D. $75,000 favorable