20. Beta Ltd used the following data to evaluate its current operating system. The company sells items for $24 each and used a budgeted selling price of $24 per unit. Units sold Variable costs Fixed costs Actual Budgeted 177,000 units 184,000 units $1,090,000 $804,000 $1,290,000 $780,000 What is the static-budget variance of contribution margin? a. $8,000 favourable b. $8,000 unfavourable C. $32,000 favourable d. $32,000 unfavourable e. None of the answers.