Coroid Corporation used the following data to evaluate their current operating system. The company sells items for $15 each and had used a budgeted selling price of $16 per unit Units sold Actual Budgeted 290,000 units 272,000 units Variable costs $910,000 $80,000 Fixed co $55,000 $52,000 What is the static budget variance of operating income? O $26,000 unfavorable O $26,000 favorable O $33,000 favorable $33,000 unfavorable