Lincoln Corporation used the folowing data to evaluate their current operating system. The company sells items for $20 each and used a budgeted selling price of $20 per unit Units sold Variable costs Fibed costs Actual 47,000 units $160,000 541,000 Budgeted 40,000 units $151,000 549,000 What is the static-budget variance of revenues? O A $1,000 favorable O B. $140,000 favorable OC. $140,000 unfavorable OD. 57.000 unfavorable