Can someone help me with this question?

The following static budget is provided:

	Per Unit	Total
Sales	$60	$900,000
Less variable cost:
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?

A) $80,000 F

B) $80,000 U

C) $60,000 U

D) $160,000 U