Lincoln Corporation used the following data to evaluate their current operating system The Company sells items for $18 each and used a budgeted selling price of $18 per unit. A $6,000 favorable B 511.000 unfavorable CS14,000 favorable D 55,000 unfavorable Uruts sold Variable costs Fixed costs Actual Budgeted 45,000 units 31,000 units $161,000 $150,000 $14,000 $50,000 What is the static-budget variance of variable costs