Daniels 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. Budgeted Actual Units sold 280,000 units 279,000 units Variable costs $960,000 $885,000 Fixed costs $62,000 $47,000 What is the static-budget variance of operating income? A. $344,000 unfavorable B. $359,000 favorable C. $344,000 favorable D. $359,000 unfavorable