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