St. Andrews Golf Company used the following data to evaluate their current operating system. The company sells 1 pack of golf balls for $10 per pack. The $10 selling price is also the budgeted selling price.

Budgeted Actual

Units Sold 1,000,000 990,000

Variable Costs $3,000,000 $2,500,000

Fixed Costs $1,800,000 $1,850,000

What is the total static budget variance for Ames Golf Company?

a. $3,360,000

b.$5,970,000

c. $5,550,000

d. $4,750,000

e. $5,200,000