Lincin Corporation used the following data to evaluate their current operating system. The company sells items for $12 each and used a budgeted selling price of $12 per unit. Actual Units sold 48,000 units Budgeted 31,000 units Variable costs $168,000 $156,000 Fixed costs $43,000 $52,000 What is the static-budget variance of revenues? A. $17,000 unfavorable O B. $204,000 favorable C. $204,000 unfavorable D. $3,000 favorable