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. Units sold Variable costs Fixed costs Actual 45,000 units $161,000 $44,000 Budgeted 31,000 units $150,000 $50,000 What is the static-budget variance of variable costs? O A. $14,000 favorable OB. $11,000 unfavorable OC. $6,000 favorable OD. $5,000 unfavorable