8. Lincoln Corporation used the following data to evaluate their current operating system. The company sells items for $17 each and used a budgeted selling price of $17 per unit. (presente procedimiento)" Units sold Actual 42,000 units Budgeted 32,000 units Variable costs Fixed costs $165,000 $40,000 $150,000 $57,000 What is the static-budget variance of operating income? Answer: Explanation: Units sold Actual Static Static-budget Results Budget Variance 32,000 5 S Revenues Variable costs Contribution margin $ Fixed costs Operating income $ $ All 42,000 $ CA All $ $ sssss