Racine Filter Corporation used the following data to evaluate their current operating system. The company seils items for $14.50 each and had used a budgeted selling price of $15 per unit. Units sold Variable costs Fixed costs Actual 206,000 units $965,000 $ 53,000 Budgeted 200,000 units $950,000 $50,000 What is the static-budget variance of variable costs? O a. 515,000 favorable Ob. $13,000 favorable OC. $15,000 unfavorable O d. $13,000 unfavorable