Daniels 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 Variable costs Fixed costs Actual 280,000 units $970,000 $63,000 Budgeted 276,000 units $883,000 $51,000 What is the static - budget variance of operating income? O A. $315,000 favorable O B. $303,000 favorable O C. $315,000 unfavorable OD. $303,000 unfavorable