QUESTION 3 A manufacturing firm planned to manufacture and sell 10000 units of product at selling price per of $20 per unit and at a variable cost per unit of $8.00 and total fixed cost of $ 42000. The firm fell short of its goal and actual units sold 8000 units at selling price per unit of $25 per unit and at a variable cost per unit of $12.00 and total fixed cost of $ 40000. What is the firm's static budget variance for its operating income? O 14000 U O 46000 U O 32000 F O 16000 F