Tanger Company has the following data: hen Units Sales Revenue ssig Variable Costs Contribution Margin Fixed Costs sign Operating Income/(Loss) Actual Results Static Budget 930 740 $67,890 $40,700 30,690 20,720 37,200 19,980 37,000 17,000 $200 $2,980 What is the static budget variance for operating income? OA. $2,780 F OB. $17,220 U OC. $2,780 U OD. $17,220 F