8. Bates Corporation used the following data to evaluate their current operating system. The company sells items for $10 each and used a budgeted selling price of $10 per unit. Actual Budgeted Units sold 495,000 units 500,000 units Variable costs $1,250,000 $1,500,000 Fixed costs $925,000 $900,000 What is the static-budget variance of revenues? A $50,000 favourable B $50,000 unfavourable C $5,000 favourable D $5,000 unfavourable E $25,000 unfavourable