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 Fixed costs What is the static-budget variance of revenues? OA. $33,000 favorable OB. $33,000 unfavorable OC. $1,000 favorable" OD. $3,000 unfavorable. Actual 43,000 units $166,000 $41,000 Budgeted 40,000 units $156,000 $50,000