Franklin Company's Expected Sales Were 2,000 Units at $100 Per

Franklin Company's expected sales were 2,000 units at $100 per unit. During 2014, it had actual sales of 1,800 units at $110 per unit. Budgeted variable costs were $60 per unit. What is Franklin's sales volume variance?

A) $8,000 (U)
B) $20,000 (U)
C) $18,000 (F)
D) $2,000 (U)