Livingston Company has developed capacity standards. Information about a non-value-added activity is as follows:

Standard cost of the activity capacity acquired	$60,000
Standard cost of the activity capacity used	0
Standard cost of the actual activity used	50,000

The volume variance is

a.$60,000 unfavorable.

b.$10,000 favorable.

c.$60,000 favorable.

d.$10,000 unfavorable.