A. What is the static budget variance of revenues

B. What is the static budget variance of variable costs

C. What is the static budget of variance of operating income

Templeton Inc. used the following data to evaluate its current operating system. The company sells items for $21 each and used a budgeted selling price of $21 per unit. Actual Budgeted Units sold 180,000 units 185,000 units Variable costs $1,080,000 $1,295,000 Fixed costs $ 800,000 $ 775,000