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 Units sold Variable costs Fixed costs Actual 280,000 units $990,000 $60,000 Budgeted 270,000 units 5887,000 47,000 What is the static- budget variance of variable costs? $116.000 unfavorable $103,000 unfavorable $116,000 favorable $103,000 favorable OA. B. OC. D