Lincoln Corporation used the following data to evaluate their current operating system. The company sells items for $17 each and used a budgeted selling price of $17 per unit. Units sold Variable costs Fixed costs Actual 49,000 units $168,000 $42,000 Budgeted 30,000 units $155,000 $52,000 What is the static - budget variance of operating income? O A. $320,000 unfavorable OB. $310,000 unfavorable OC. $320,000 favorable OD. $310,000 favorable