LG Corporation had the following static budget:

	Per Unit				Total
Sales	$	70			$	840,000
Less variable costs:
Manufacturing costs		30				360,000
Selling and administrative costs		20				230,000
Contribution margin	$	20			$	250,000
Less fixed costs:
Manufacturing costs						78,000
Selling and administrative costs						134,000
Total fixed costs						212,000
Net income					$	38,000

What will be the overall volume variance if 15,000 units are produced and sold?

A. $90,000 U

B. $50,000 F

C. $210,000 F

D. $70,000 U