Daniels Corporation Used the Following Data to Evaluate Their Current

Multiple Choice

Daniels Corporation used the following data to evaluate their current operating system. The company sells items for $19 each and had used a budgeted selling price of $20 per unit.

What is the static-budget variance of revenues?

A) $299,000 favorable
B) $260,000 favorable
C) $260,000 unfavorable
D) $299,000 unfavorable