Fourcade Corporation used the following data to evaluate their current operating system. The company sells items for $20 each and uses a budgeted selling price of $20 per unit. Actual Budgeted Units sold 41,000 units 30,000 units Variable costs $168,000 $150,000 Fixed costs $39,000 $48,000 What is the static-budget variance of revenues? Select one: A. $220,000 unfavorable B. $220,000 favorable C. $9,000 favorable D. $11,000 unfavorable