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Aeneral Insurance Company had a static budgeted operating income of $ 4 . 6 million; however, actual income was $ 3 . 0 million. What

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Aeneral Insurance Company had a static budgeted operating income of $4.6 million; however, actual income was $3.0 million. What is the static budget variance of operating income?
A. $1,600,000 unfavourableH
B. $1,000,000 unfavourable
C. $3,000,000 favourable
D. $1,000,000 favourable
E. $1,600,000 favourable
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