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 510 per unit Units sold Variable costs Fixed costs Actual 44,000 units $168.000 $42.000 Budgeted 38 000 units $154,000 $50,000 What is the static-budget variance of variable costs? O A. $6,000 unfavorable OB. $6,000 favorable OC. $14.000 unfavorable OD. $8,000 favorable