Lincoln Corporation used the following data to evaluate their current operating system. The company sells items for $20 each and used a budgeted selling price of $20 per unit. Units sold Variable costs Fixed costs Actual 43,000 units $169,000 $44,000 Budgeted 35,000 units $153,000 $58,000 What is the static - budget variance of revenues? O A. $160,000 unfavorable O B. $2,000 favorable O c. $160,000 favorable OD. $8,000 unfavorable