The following static budget is provided:

Per Unit $70 Total $1,120,000 30 488,888 310,000 $ 330,888 $20 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 78,000 134,000 212,080 118,000 $ What will be the overall volume variance if 18.000 units are produced and sold? Multiple Choice 0 $50,000 U 0 O $140.000 F 0 $50.000 u 0 $30.000 F