The following static budget is provided: Per Unit Total Sales $80 $1,280,000 Less variable costs: Manufacturing costs 30 Selling and administrative costs 20 450,000 320,000 Contribution margin $30 $ 510,000 Less fixed costs: Manufacturing costs Selling and administrative costs Total fixed costs Net income 90,000 150,000 240,000 $ 270,000 What will be the overall volume variance if 11,000 units are produced and sold? Multiple Choice $180,000 U