Contrafic Corporation used the following data to evaluate its current operating system. The company sells items for $20 each and used a budgeted selling price of $20 per unit. Units sold Actual Budgeted 179,000 units 180,000 units Variable costs $1080,000 1000,000 $1,294,000 $770,000 What is the static-budget variance of operating income? O $4000 unfavorable $101,000 favorable O $181,000 unfavorable $131,000 favorable