Schooner Corporation used the following data to evaluate its current operating system. The company sells items for $26each and used a budgeted selling price of $26 per unit. Actual Budgeted Units sold 177,000 units 189,000 units Variable costs $1,089,000 $1,285,000 Fixed costs $809,000 $778,000 What is the static-budget variance of revenues?

A. $12,000 unfavorable

B. $12,000 favorable

C. $312,000 unfavorable

D. $312,000 favorable