Classic Products Company manufactures colonial style desks. Some of the company's data was misplaced. Use the following information to replace the lost data: Actual Results Flexible Budget Variances Flexible Budget 500,000 Sales - Volume Variances 500,000 $185,050 Static Budget 458,850 (B) $4,400 F $6,460 U Units sold Revenues Variable costs Fixed costs Operating income $800 U $3,750 F $68,740 $40,520 $10,900 F 0 $79,640 $40,520 $36,770 $78,740 (D) $71,390 (E) $66,950 What is the total static - budget variance? O A. $11,790 favorable O B. $4,440 unfavorable O C. $7,350 favorable OD. $4,440 favorable