Lincoln Corporation used the following data to evaluate their current operating system. The company sells items for $20 each and used a budgeted selling price of $20 per unit. Units sold Actual 45,000 units Budgeted 38,000 units Variable costs $167,000 $151,000 Fixed costs $46,000 $52,000 What is the static - budget variance of revenues? A. $140,000 unfavorable B. $140,000 favorable C. $7,000 unfavorable D. $10,000 favorable