See the following information

Budgeted FMOH $200,000

Actual FMOH incurred $178,000

Planned output in units (denominator level) 80,000

Application base for cost pool = machine hours

Standard machine hours per unit of output 2 hr.

Actual output in units 60,000

Actual machine hours used 110,000

What is production volume variance?

Group of answer choices

$22,000F

$22,000U

$50,000U

$50,000F