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 Flexible Budget Flexible Sales-Volume|Static Results Variances Budget Variances Budget 490,000 448,650 Units sold Revenues Variable costs Fixed costs $36,210 Operating income 490,000 $187,250 $4,700 F $6,260 U $950 U$71,160 $3,750 F$39,960 $10,200 F$81,360 0$%39,960 (E)$67,490 $78,930 (D)$71,430 What is the total static-budget variance? A. $11440 favorable B. $3,940 favorable OC. $3,940 unfavorable D. $7,500 favorable