Lincoln Corporation used the following data to evaluate their current operating system. The company sells items for $11 each and used a budgeted selling price of $11 per unit. Actual Budgeted Units sold 46,000 units 38,000 units Variable costs $168,000 $150,000 Fixed costs $41,000 $49,000 What is the static - budget variance of operating income? OA. $78,000 unfavorable B. $78,000 favorable C. $70,000 unfavorable D. $70,000 favorable