Coroid Corporation used the following data to evaluate their current operating system. The company sells items for

$ 20 each and had used a budgeted selling price of $21 per unit.

	Actual	Budgeted
Units sold	280,000 units	271,000 units
Variable costs	$950,000	$889,000
Fixed costs	$59,000	$48,000

What is the staticminusbudget variance of operating income?

A.

$152,000 favorable

B.

$152,000 unfavorable

C.

$163,000 favorable

D.

$163,000 unfavorable