Abernathy Corporation used the following data to evaluatetheir current operating system. The company sells items for $10each and used a budgeted selling price of $10 per unit.

Actual Budgeted

Units sold 92,000units 90,000 units

Variablecosts $450,800 $432,000

Fixed costs $95,000 $100,000

What is the static-budget variance of revenues? favorable or unfavorable

What is the static-budget variance of variablecosts? favorable or unfavorable

What is the static-budget variance of operatingincome? favorable or unfavorable