Lincoln Corporation used the following data to evaluate their current operating system. The company sells items for $17 each and used a budgeted selling price of $17 per unit. Units sold Actual 46,000 units Budgeted 34,000 units Variable costs $166,000 Fixed costs $42,000 What is the static-budget variance of operating income? OA. $197,000 favorable OB. $197,000 unfavorable OC $208,000 favorable OD. $208,000 unfavorable $159,000 $53,000 4