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 what is the static budget variance of operating income?