Information for Questions 1 and 2: Lander 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. Units Sold Variable Costs Fixed Costs Actual 41,000 units $164,000 $ 46,000 Budgeted 40,000 units $156,000 $48,000 Question 1: The static-budget variance of revenues is closest to: a. $18,000 U b. $4,000 U O c. $18,000 F d. $6,000 F