Lander Corporation used the following data to evaluate their current operating system. Th company sells items for $18 each and used a budgeted selling price of $18 per unit. Actual Budgeted nits sold 41,000 units 40,000 units Variable costs $164,000 $156,000 Fixed costs $46,000 $48,000 What is the static-budget variance of revenues? A) $18,000 favorable B) $18,000 unfavorable C) $6,000 favorable D) $4,000 unfavorable