Lincoln Corporation used the following data to evaluate their current operating system. The company sells items for $14 each and used a budgeted selling price of $14 per unit. Units sold Actual 44,000 units Budgeted Variable costs Fixed costs $170,000 $43,000 39,000 units $159,000 $50,000 What is the static-budget variance of operating income? A. $66,000 favorable B. $66,000 unfavorable C. $59,000 favorable D. $59,000 unfavorable