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 44,000 Units 35,000 units

Variable costs. $167,000 $153,000

Fixed costs. $45,000. $58,000

What is the static budget variance of revenues?

A. unfavorable - $99,000

B. favorable - $1,000

C. favorable $99,000

D. unfavorable $ 9,000