The answer is C. Please explain in detail.

13. W Limited makes and sells a single product. The company employs a flexible budgeting system that covers a relevant range from 20,000 units to 25,000 units and a just in time inventory system. Budget data for April, based on 22,000 units, are as follows: Prime costs: Manufacturing overhead: Selling and administrative expenses: Selling price: $30 per unit. $132,000 plus $3 per unit $30,000 plus $2 per unit $60 per unit Suppose the company produces and sells 25,000 units instead of the original 22,000 units at an average selling price of $55. What will be the company's sales volume variance (on Operating income) for April? $3,000 F $75,000 F $75,000 U $180,000 F None of the above