Maxie Company is creating their budget for the following year. Here is their relevant information:

Expected Sales 1,000 units per month

Sales Price $15 per unit

Variable Labor costs $3 per unit

Variable Material costs $2 per unit

Fixed Costs $6,000 per month

In the first month of the new year, Maxie Company's operating income was $2,000. What is their static budget operating income variance?

a) $4,000 Unfavorable

b) $2,000 Unfavorable

c) $4,000 Favorable

d) $2,000 Favorable