Lander Corporation used the following data to evaluate their current operating system. The company sales items for $13 each and used a budgeted selling price of $13 per unit.

What is the static-budget variance of operating income?
A. $41,000 unfavorable
B. $37,000 favorable
C. $37,000 unfavorable
D. $41,000 favorable

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Actual Budgeted Units sold Variable costs 165,000 S150,000 Fixed costs 45,000 49,000 42,000 units 38,000 units