help please!

Lincoln Corporation used the following data to evaluate their current operating system. The company sells items for $18 each and used a budgeted selling price of $18 per unit. Actual Budgeted Units sold 45.000 units 31.000 units Variable costs 5161 000 $150.000 Fixed costs 544,000 550,000 What is the static budget variance of variable costs? $11,000 unfavorable $5,000 unfavorable 56,000 favorable $14,000 favorable