$3.$ Robertson$$s Corporation used the following data to evaluate their current operating system. The company sells items for $$18$ each and used a budgeted selling price of $$18$ per unit. Actual Budgeted Units sold $45,000$ units $31,000$ units Variable costs $$161,000$ $$150,000$ Fixed costs $$44,000$ $$50,000$ What is the static$-$budget variance of variable costs? A$)$ $$6,000$ favorable B$)$ $$11,000$ unfavorable C$)$ $$14,000$ favorable D$)$ $$5,000$ unfavorable