Lincoln Corporation used the following data to evaluate their current operating system. The company sells items for $19 each and used a budgeted selling price of $19 per unit Units sold Variable costs Fored costs Actual 46,000 units $162,000 $45.000 Budgeted 34,000 units $150,000 549,000 What is the static-budget variance of variable costs? O A $4,000 favorable OB. $8,000 unfavorable OC. $12.000 unfavorable OD. $12,000 favorable