King Company manufactures tires. Some of the company's data was misplaced. Use the following information to replace the lost data: Static Actual Results Flexible Budget Variances Flexible Budget Sales-Volume Variance Budget Units sold 495,000 Sales revenues $185,150 $4,400 F $880 U 495,000 (A) $69,780 453,750 $6,160 U (B) $10,300 F $88,080 Variable costs (C) Fixed costs $36,430 $3.770 F 40,200 0 $40,200 Operating profit $78,060 (D) $70,770 (E) $66,630 What is the total static-budget variance? O $7,290 favorable O $4,140 favorable $11,430 favorable $4,140 unfavorable