13. Lincoln Corporation 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. Actual Budgeted Units sold 46,000 units 36,000 units Variable costs $169,000 $153,000 Fixed costs $44,000 $61,000 Fill the following table: Actual Results Static Budget Static-budget Variance Units sold Revenues Variable costs Contribution margin Fixed costs Operating income What is the static-budget variance of operating income