Contrafic Corporation used the following data to evaluate its current operating system. The company sells items for $24 each and used a budgeted selling price of $24 per unit. Actual Budgeted 173,000 units Units sold Variable costs 1,081,000 1,288,000 Fixed costs810,000 S 778,000 190,000 units What is the static budget variance of variable costs? OA. $32,000 unfavorable O B. $207,000 favorable O C. $32,000 favorable O D. $207,000 unfavorable