1. TJ Stones used the following data to evaluate their current operating system. The company sells items for $18 each and used a budgeted selling price of $18 per unit. Budgeted Actual Units sold 43,000 units 33,000 units Variable costs $166,000 $150,000 Fixed costs $41,000 $58,000 What is the static-budget variance of operating income? A) $164,000 favorable B) $164,000 unfavorable C) $181,000 favorable D) $181,000 unfavorable