Use the information below to answer the following question(s). Flying Beetles Corporation used the following data to evaluate their current operating system. The company sells items for $10 each and had used a budgeted selling price of $11 per unit. Actual Budgeted Units sold Variable costs 306,000 units 300,000 units $965,000 $950,000 Fixed costs $ 53,000 $ 50,000 What is the static-budget variance of revenues? O a $6,000 favourable O b. $240,000 unfavourable O c. $60,000 favourable Od. $6,000 unfavourable e. $240,000 favourable