QUESTION 17 Schooner Corporation used the following data to evaluate its current operating system. The company sells items for $23 each and used a budgeted selling price of $23 per unit Actual Budgeted Units sold 171,000 units 187,000 units Variable costs $1,081,000 $1,285,000 Fixed costs $800,000 $774,000 What is the static-budget variance of revenues? $16,000 unfavorable O$368,000 unfavorable O $368,000 favorable $16,000 favorable