The following static budget is provided: Per unit $50 Total $750,000 Sales Less variable costs: Manufacturing costs Selling and administrative costs 20 300,000 10 150,000 $20 $ 300,000 Contribution margin Less fixed costs: Manufacturing costs Selling and administrative costs 76,000 126,000 Total fixed costs 202,000 Net income $ 98,000 What will be the overall volume variance if 18,000 units are produced and sold? Multiple Choice 0 $0 F 0 $60,000 F 0 $360,000 U 0 $158,000 F