questIuII 2 Lander Corporation used the following data to evaluate their current operating system. The company sells items for $10 each and used a budgeted selling price of $10 per unit. Actual Budgeted Units sold 47,000 units 38,000 units Variable costs $161,000 $154,000 Fixed costs $43,000 $49,000 What is the static-budget variance of revenues? $90,000 favorable $90,000 unfavorable $9000 unfavorable $1000 favorable