The following static budget is provided: Per Unit $70 Total $1,050,000 30 20 $20 450,000 300,000 300,000 $ Sales Less variable costs: Manufacturing costs Selling and administrative costs Contribution margin Less fixed costs: Manufacturing costs Selling and administrative costs Total fixed costs Net income 76,000 136,000 212,000 88,000 $ What will be the overall volume variance if 14,000 units are produced and sold? What will be the overall volume variance if 14,000 units are produced and sold? Multiple Choice $30,000 F $20,000 F $20,000 U $70,000 U