The following data are for Point Corporation: Actual Static Budget Units Sales Variable costs Contribution margin Fixed costs Operating income 18,000 $396,000 234,000 $162,000 100,000 $62,000 16,000 $320,000 192.000 $128,000 80,000 $48.000 Flexible Budget for Actual Sales Activity. 18,000 $360,000 216,000 $144,000 80,000 $64.000 The static budget variance for operating income is OA) $14,000 Unfavorable B) $14,000 Favorable C) $2,000 Unfavorable D) $2,000 Favorable