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 49,000 units 35,000 units Variable costs $161,000 $153,000 Fixed costs $39,000 $52,000 What is the static - budget variance of operating income? A. $201.000 unfavorable de OB. $188,000 favorable OC. $201.000 favorable ext OD $168,000 unfavorable Bper