Use the Information Below to Answer the Following Question(s)

Multiple Choice

Use the information below to answer the following question(s) .
Everclean Filter 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.
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-What is the static-budget variance of revenues?

A) $60,000 favourable
B) $240,000 favourable
C) $240,000 unfavourable
D) $6,000 favourable
E) $6,000 unfavourable