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 Variable costs Fixed costs Actual 41,000 units $167,000 $42,000 Budgeted 35,000 units $153,000 $58,000 What is the static-budget variance of operating income? O A. $70,000 unfavorable B. $70,000 favorable OC. $86,000 unfavorable O D. $86,000 favorable