Contrafic Corporation used the following data to evaluate its current operating system. The company sells items for $21 each and used a budgeted selling price of $21 per unit. Units sold Variable costs Fixed costs Actual 180,000 units $1,080,000 $ 800,000 Budgeted 185,000 units $1,295,000 $ 775,000 8) What is the static-budget variance of operating income? $105,000 unfavorable $85,000 favorable $110,000 favorable $90,000 unfavorable QUESTION 9 Buckler Company manufactures desks with vinyl tops. The standard material cost for the vinyl used per Model S desk is $27.00 based on 12 square feet of vinyl at a cost of $2.25 per square foot. A production run of 1.000 desks in March resulted in the purchase of 14,000 square feet and usage of 12,600 square feet of vinyl at a cost of $2.00 per square foot, a total cost of purchases equal to $28,000 and usage $25,200. The materials efficiency variance resulting from the above production run was: $3,150 favorable $1,800 favorable $1,350 unfavorable $1,200 unfavorable