Please help I chose C and it was wrong.

Daniels Corporation used the following data to evaluate their current operating system. The company sells items for $12 each and had used a budgeted selling price of $13 per unit. Units sold Variable costs Fixed costs Actual 280,000 units $900,000 $55,000 Budgeted 13 units $888,000 $48,000 What is the static-budget variance of revenues? O A. $400,000 favorable O B. $150,000 favorable C. $400,000 unfavorable OD. $150,000 unfavorable Daniels Corporation used the following data to evaluate their current operating system. The company sells items for $12 each and had used a budgeted selling price of $13 per unit. Units sold Variable costs Fixed costs Actual 280,000 units $900,000 $55,000 Budgeted 13 units $888,000 $48,000 What is the static-budget variance of revenues? O A. $400,000 favorable O B. $150,000 favorable C. $400,000 unfavorable OD. $150,000 unfavorable