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. Units sold Actual Budgeted 45,000 units 39,000 units Variable costs Fixed costs $169,000 $40,000 $158,000 $48,000 What is the static-budget variance of revenues? A. $108,000 favorable OB $3,000 favorable OC. $6,000 unfavorable OD. $108,000 unfavorable