Lincoln Corporation used the following data to evaluate their current operating system. The company sells items for $16 each and used a budgeted selling price of $16 per unit. Actual Units sold 48,000 units Budgeted 31,000 units Variable costs $167,000 $150,000 Fixed costs $45,000 $49,000 What is the static-budget variance of variable costs? OA. $17,000 favorable B. $13,000 unfavorable OC. $17,000 unfavorable D. $4,000 favorable