Question 26 2 pts POR has the following information with regard to capacity. Theoretical capacity is 100,000 units, practical capacity is 80,000 units, normal capacity is 75,000 units, and the current period master- budget capacity is 70,000 units. During the current period the actual level achieved was 72,000 units. If the fixed manufacturing costs for the period were budgeted at $560,000 and the firm uses master- budget capacity to determine its overhead rate, what would the production volume variance be for the current period? $12,000 Unfavorable $12.000 Favorable $16,000 Unfavorable $16,000 Favorable