Wright Corporation Wright Corporation has the following standard costs associated with the manufacture and sale of one of its products: Direct material $3.00 per unit Direct labor 2.50 per unit Variable manufacturing overhead 1.80 per unit 4.00 per unit (based on an estimate of 50,000 units per year) Fixed SG&A expense .25 per unit $75,000 per year Fixed manufacturing overhead Variable selling expenses During its first year of operations Wright manufactured 51,000 units and sold 48,000. The selling price per unit was $25. All costs were equal to standard. Refer to Wright Corporation. The volume variance under absorption costing is Select one: a. $4,000 U. b. $4,000 F. c. $8,000 U. d. $8,000 F.