Lincoln Corporation used the following data to evaluate their current operating system. The company sells items for $11 each and used a budgeted selling price of $11 per unit. Units sold Variable costs Actual 50,000 units $168,000 $44,000 Budgeted 31,000 units $152,000 $56,000 Fixed costs What is the static budget variance of revenues? O A. $4,000 favorable O B. $209,000 favorable OC. $209,000 unfavorable O D. $19,000 unfavorable