The Kane Corp. developed the following static budget: Per Unit Total Sales $ 60 $ 900,000 Less variable costs: Manufacturing costs 30 450,000 Selling and administrative costs 10 150,000 Contribution margin $ 20 $ 300,000 Less fixed costs: Manufacturing costs 75,000 Selling and administrative costs 125,000 Total fixed costs 200,000 Net income $ 100,000 What will be the overall volume variance if 12,000 units are produced and sold? What will be the overall volume variance if 12,000 units are produced and sold? O $80,000 F 0 $80,000U 0 $160,000U 0 $60,000U