Lincoln Corporation used the following data to evaluate their current operating system. The company sells items for $14 each and used a budgeted selling price of $14 per unit. Actual Budgeted Units sold 45,000 units 30,000 units Variable costs $167,000 $153,000 Fixed costs $39,000 $50,000 What is the static - budget variance of revenues? ution ced O A. $210,000 unfavorable B. $3,000 favorable OC. $15,000 unfavorable OD. $210,000 favorable ome Favo