The following static budget is provided: Total Per Unit $80 $1,120,000 40 20 560,000 280,000 $ 280,000 $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 60,000 115,000 175,000 $ 105,000 What will be the overall volume variance if 10,000 units are produced and sold