39) The following data are for Sandy Corporation: Flexible Budget for Static Budget Actual Sales Activity Actual 18,000 Units Sales Variable costs Contribution margirn Fixed costs $360,000 $126,000 000 16,000 $320,000 192.000 $128,000 $360,000 16 $144,000 Operating income 48,000 The static budget variance for operating income is A) $2,000 Favorable C) $16,000 Favorable B) $2,000 Unfavorable D) $16,000 Unfavorable