Lincoln Corporation used the following data to evaluate their current operating system. The company sells items for $10 each and used a budgeted selling price of $10 per unit.

Actual Budgeted

Units sold 47,000 units 37,000 units

Variable costs $167,000 $151,000

Fixed costs $45,000 $54,000

What is the static-budget variance of operating income?

A. $93,000 favorable

B. $84,000 favorable

C. $93,000 unfavorable

D. $84,000 unfavorable