Lincoln Corporation used the following data to evaluate their current operating system. The company sells items for $16 each and used a budgeted selling price of $16 per unit. Units sold Variable costs Fixed costs Actual 50,000 units $165,000 $42,000 Budgeted 40,000 units $150,000 $54,000 What is the static-budget variance of revenues? O A $10,000 unfavorable OB. $160,000 unfavorable OC. $3,000 favorable OD. $160,000 favorable