The following static budget is provided: Total Per Unit $80 $1,280,000 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 30 20 $30 450,000 320,000 $ 510,000 90,000 150,000 240,000 $ 270,000 What will be the overall volume variance if 11,000 units are produced and sold? Multiple Choice $180,000 U