3.) Lincoln 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 39,000 units $152,000 $167,000 Variable costs Fixed costs $41,000 $50,000 What is the static-budget variance of revenues? A) 5171,000 favorable OA B)5171,000 untuvorable C) 56,000 favorable D) $9,000 unfavorable OD