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 Budgeted Units sold 49,000 units 33,000 units Variable costs $164,000 $150,000 Fixed costs $53,000 What is the static-budget variance of revenues? $45,000 A. $288,000 favorable e OB. $16,000 unfavorable C. $6,000 favorable OD. $288,000 unfavorable