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. Units sold Actual Budgeted 171,000 units 187,000 units $1,081,000 $1,285,000 $800,000 $774,000 Variable costs Fixed costs What is the static-budget variance of revenues? A. $16,000 unfavorable B. $368,000 unfavorable C. $16,000 favorable D. $368,000 favorable