Lincoln Corporation used the following data to evaluate their current operating system. The company sells items for $12 each and used a budgeted selling price of $12 per unit. Units sold Variable costs Fixed costs Actual 49,000 units $170,000 $39,000 Budgeted 37,000 units $156,000 $58,000 What is the static-budget variance of operating income? $130,000 unfavorable $130,000 favorable $149,000 unfavorable $149,000 favorable