06: Abernathy Corporation used the following data to evaluate their current operating system, The company sells items for $10 each and used a budgeted selling price of $10 per unit. Actual Budgeted Units Sold 92,000 units 90,000 units Variable Costs $450,800 $432,000 Fixed Costs $95,000 $100,000 What is the static-budget variance of operating income? (2 Marks) a) $1,200 unfavourable b) $6,200 favourable c) $1,200 favourable d) $6,200 unfavourable e) $3,800 favourable