Question $6(3$ points$).$Bowden Corporation used the following data to evaluate their current operating system. The company sells items for $$20$ each and used a budgeted selling price of $$20$ per unit.Actual Budgeted$46,000$ units $45,000$ units$$225,400$$$216,000$$$47,500$$$50,000$Units soldVariable costsFixed costsRequired:$1-$ What is the static$-$budget variance of revenues?$2-$ What is the static$-$budget variance of variable costs?$3-$ What is the static$-$budget variance of operating income?