3 Bahrain Corporation used the following data to evaluate their current operating system. The company sells items for $19 each and used a budgeted selling price of $19 per unit. Actual units sold 48,000 units Budgeted units sold 39,000 units Budgeted Variable costs $167,000 Actual Variable costs $152,000 Actual Fixed costs $41,000 Budgeted Fixed costs $50,000 What is the static-budget variance of revenues? $171,000 unfavorable $171,000 favorable $6,000 favorable $9,000 unfavorable