Lincoln Corporation used the following data to evaluate their current operating system. The company sells items for $18 each and used a budgeted selling price of $18 per unit. Actual Units sold Budgeted 45,000 units 31,000 units Variable costs Fixed costs $161,000 $44,000 $150,000 $50,000 What is the static-budget variance of variable costs? OA $5,000 unfavorable OB. $6,000 favorable OC. $14,000 favorable OD. $11,000 unfavorable