The following static budget is provided: 300,000 Per Unit Total Sales $70 $1,050,000 Less variable costs: Manufacturing costs 30 450,000 Selling and administrative costs 20 Contribution margin $20 $300,000 Less fixed costs: Manufacturing costs 80,000 Selling and administrative costs 118,000 Total fixed costs 198,000 Net income $ 102,000 What will be the overall volume variance if 12,000 units are produced and sold?