Daniels Corporation used the following data to evaluate their current operating system. The company sells items for $19 each and had used a budgeted selling price of $20 per unit. Actual Budgeted Units sold 280,000 units 20 units Variable costs $970,000 $885,000 Fixed costs $60,000 $47,000 What is the static-budget variance of revenues? @ O A. $432,000 favorable O B. $120,000 unfavorable O C. $432,000 unfavorable O D. $120,000 favorable