1. Lander Corporation used the following data to evaluate their current operating system. The company sells items for $18 each and used a budgeted selling price $18 per unit.

Actual Unit sold 41000 units Budget units sold 40000 units Actual Variable costs $164000 Budget Variable costs $156000 Actual Fixed costs $46000 Budget Fixed costs $48000

What is the static-budget variance of operating income?

a.$18000 favorable b.$18000 unfavorable c.$6000 favorable d.4000 unfavorable