K Lincoln Corporation used the following data to evaluate their current operating system. The company sells items for $20 each and used a budgeted selling price of $20 per unit Units sold Variable costs Actual 42,000 units Budgeted 31,000 units $165,000 $152,000 $41,000 $52,000 Fixed costs What is the static-budget variance of revenues? OA $220,000 favorable B. $220,000 favorable OC. $11,000 unfavorable OD. $2,000 favorable