Lander Corporation used the following data to evaluate their current operating system. The company sells items for $10 each and used a budgeted selling price of $10 per unit. Units sold Vantable costs Fixed costs Actual 41,000 units $162,000 $4,000 Budgeted 40,000 units $158,000 $54,000 What is the static-budget variance of operating income? O $16,000 favorable $6000 unfavorable $16,000 unfavorable $6000 favorable