Livingston Company Has Developed Capacity Standards The Volume Variance Is
A)$10,000 Unfavorable

Livingston Company has developed capacity standards. Information about a non-value-added activity is as follows: $\begin{array} { l } \text {Standard cost of the activity capacity acquired }&\$60,000\\ \text {Standard cost of the activity capacity used }&0\\ \text {Standard cost of the actual activity used }&50,000\\\end{array}$

The volume variance is

A) $10,000 unfavorable.
B) $10,000 favorable.
C) $60,000 favorable.
D) $60,000 unfavorable.