The following static budget is provided: Per Unit Total Sales $ 70 $ 1,050,000 Less variable costs: Manufacturing costs 30 450,000 Selling and administrative costs 20 300,000 Contribution margin $ 20 $ 300,000 Less fixed costs: Manufacturing costs 91,000 Selling and administrative costs 104,000 Total fixed costs 195,000 Net income $ 105,000 What will be the overall volume variance if 12,000 units are produced and sold?

a. $60,000 U b. $165,000 U c. $90,000 F d. $90,000 U