Lincoln Corporation used the following data to evaluate their current operating system. The company sells toms for $11 each and used a budgeted selling price of 511 per unit Units sold Variable costs Fixed costs Actual 43,000 units $100,000 $45,000 Budgeted 39,000 units $154,000 $49,000 What is the static - budget variance of revenues? O A. $44,000 favorable OB. 544,000 untavorable OC. $8,000 favorable OD. $4,000 unfavorable