32.

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				80,000
Selling and administrative costs				138,000
Total fixed costs				218,000
Net income			$	82,000

What will be the total volume variance (the effect on net income) if 18,000 units are produced and sold?

	$0 F
	$60,000 F
	$142,000 F
	$360,000 U