Bowden Corporation used the following data to evaluate their current operating system. The company sells items for $20 each and used a budgeted selling price of $20 per unit Actual Budgeted Units sold 46,000 units 45.000 units Variable costs $225,400 S216.000 Fixed costs $47,500 550.000 What is the static-budget variance of revenues? O A $2,000 unfavorable OB. 520.000 favorable OC. 520.000 unfavorable 0.52.000 favorable