The Company used the following data to evaluate their current operating system. The Company sells items for $18 each and used a budgeted selling price of $18 per unit. Actual Budgeted Units sold 31,000 units 30,000 units Variable costs $161,000 $150,000 Fixed costs $44,000 $50,000 What is the static-budget variance of variable costs? O $14,000 favorable O $5,000 favorable O $5,000 unfavorable: O $1,000 favorable O $11,000 unfavorable O $6,000 favorable