The Cyber-Techno Corporation sells computer accessories that protect against stalking and "phishing." He used the following information to evaluate his current operations. The company sold each unit for $ 18 and budgeted a sales price of $ 18 per unit. What is the static budget variance for operating income?

 Units Sold: Current = 41,000 units, Budgeted = 40,000 units Variable Cost: Current = $ 164,000, Budgeted = $ 156,000 Fixed Cost: Current = $ 46,000, Budgeted = $ 48,000

Select one: a. $ 12,000 unfavorable b. $ 10,000 unfavorable c. $ 12,000 favorable d. $ 10,000 favorable