Moving to the Question 9 Coroid Corporation used the following data to evaluate their current operating system. The company sells items for $16 each and had used a budgeted selling price of $17 per unit. Actual 20.000 273.000 units Varble co $950.000 $1000 Fixed cost $61.000 55.000 What is the static budget variance of variable costs? 561,000 favorable $77,000 favorable 561.000 unfavorable $77,000 unfavorable