Schooner Corporation used the following data to evaluate its current operating system. The company sells items for $22 each and used a budgeted selling price of $22 per unit. Units sold Actual 180,000 units $1,084,000 $802,000 Budgeted 186,000 units $1,292,000 $772,000 Variable costs Fixed costs What is the static - budget variance of operating income? O A. $6,000 unfavorable B. $178,000 unfavorable C. $46,000 favorable D. $76,000 favorable