Templeton Inc. used the following data to evaluate its current operating system. The company sells items for $21 each and used a budgeted selling price of $21 per unit. Actual Budgeted Units sold 180,000 units 185,000 units Variable costs $1,080,000 $1,295,000 Fixed costs $ 800,000 $ 775,000 What is the static-budget variance of revenues? $105,000 favorable $105,000 unfavorable $8,000 favorable $8,000 unfavorable