Lincoln Corporation used the following data to evaluate their current operating system. The company sells items for $19 each and used a budgeted selling price of $19 per unit. Units sold Variable costs Fixed costs Actual 50,000 units $168,000 $43,000 Budgeted 40,000 units $150,000 $48,000 What is the static-budget variance of variable costs? O A. $5,000 favorable OB. $10,000 favorable OC. $13,000 unfavorable OD. $18,000 unfavorable