Lincoln Corporation used the following data to evaluate their current operating system. The company sells items for $15 each and used a budgeted selling price of $15 per unit Units sold Variable costs Fixed costs Actual 44,000 units $166,000 $43,000 Budgeted 39,000 units $151,000 558,000 What is the static-budget variance of operating income? O A. $75,000 favorable O B. $60,000 favorable OC. $60,000 unfavorable OD. $75,000 unfavorable