Almond Company expressed the total expenses (Y) component of its master budget for February with the cost formula Y = $90,000 + 520 X, where X represents the expected number of units of its only product to be manufactured and sold. The budgeted average selling price per unit was $40 for budgeted sales volume 6,000 units. Reported actual results for February were as follows: Sales 6,200 units Sales revenue $ 260,000 Less variable costs ($ 125,000) Contribution margin S 135,000 Less fixed costs ($ 98,000) Operating Income $ 37,000 What was the total static budget variance for February A. 56,000 Unfavourable B. 56,500 Unfavourable C. $7,000 Favourable D. $7,500 Favourable