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 174,000 units Budgeted 188,000 units Variable costs $1,085,000 $1,294,000 Fixed costs $800,000 $779,000 What is the static-budget variance of variable costs? $209,000 favorable $21,000 favorable $209,000 unfavorable $21,000 unfavorable