THE FOLLOWING INFORMATION APPLIES TO QUESTIONS 51 THROUGH 53. Bates Corporation used the following data to evaluate their current operating system. The company sells items for $10 each and used a budgeted selling price of $10 per unit. Actual Budgeted Units sold 495,000 units 500,000 units Variable costs $1,250,000 $1,500,000 Fixed costs $ 925,000 $ 900,000 51. What is the static-budget variance of revenues? a. $50,000 favorable b. $50,000 unfavorable c. $5,000 favorable d. $5.000 unfavorable