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 favorable B. $11,000 unfavorable C. $9,000 favorable D. $220,000 unfavorable