Coroid Corporation used the following data to evaluate their current operating system. The company sells items for $16 each and had used a budgeted selling price of $17 per unit. Actual Budgeted Units sold 290,000 units 273,000 units Vanable costs $960,000 $889,000 Fixed costs $61,000 $45,000 What is the static budget variance of variable costs? O $61,000 favorable O $61,000 unfavorable O $77,000 favorable O $77,000 unfavorable