Lincoln Corporation used the following data to evaluate their current operating system. The company sells items for $18 each and used a budgeted selling price of $18 per unit. Actual Units sold 43,000 units and Budgeted 33,000 units. Actual Variable costs $166,000 and Budgeted $150,000. Actual Fixed costs $41,000 and Budgeted $58,000. What is the static-budget variance of operating income?

		$181,000 favorable
		$181,000 unfavorable
		$164,000 unfavorable
		$164,000 favorable