Coroid Corporation used the following data to evaluate their current operating system. The company sells items for $12 each and had used a budgeted selling price of $13 per unit. Actual Budgeted Units old 290.000 units 270.000 units Vanable costs $980,000 $886,000 Fixed costs $63.000 $47.000 What is the static budget variance of variable costs? $94,000 favorable O $110,000 unfavorable $110,000 favorable $94,000 unfavorable