Lincoln Corporation used the following data to evaluate their current operating system. The company sells items for $18 each and used a budgeted selling price of $18 per unit.

Actual Budgeted

Units sold 45,000 units 31,000 units

Variable costs $163,000 $150,000

Fixed costs $44,000 $50,000

What is the static-budget variance of variable costs?

A) $6,000 favorable

B) $11,000 unfavorable

C) $14,000 favorable

D) $13,000 unfavorable