Coroid Corporation used the following data to evaluate their current operating system. The company sells items for $10 each and had used a budgeted selling price of $11 per unit. Units sold Variable costs Fixed costs Actual 290,000 units $960,000 $57,000 Budgeted 275,000 units $881,000 $51,000 What is the static-budget variance of revenues? $440,000 unfavorable $440,000 favorable $125.000 unfavorable $125,000 favorable