Lincoln Corporation used the following data to evaluate their current operating system. The company sells items for $19 each and used a budgeted selling price of $19 per unit. Units sold Actual Budgeted 48,000 units 39,000 units Variable costs Fixed costs $163,000 $37,000 $155,000 $54,000 What is the static-budget variance of operating income? A. $180,000 favorable OB. $180,000 unfavorable OC. $163,000 favorable OD. $163,000 unfavorable www