The following static budget is provided:

	Per unit	Total
Sales	$70	$840,000
Less variable costs:
Manufacturing costs	30	360,000
Selling and administrative costs	20	240,000
Contribution margin	$20	$ 240,000
Less fixed costs:
Manufacturing costs		80,000
Selling and administrative costs		135,000
Total fixed costs		215,000
Net income		$ 25,000

What will be the overall volume variance if 15,000 units are produced and sold?

$300,000 U

$0 F

$85,000 F

$60,000 F