Answer the Following Questions Using the Information Below

Multiple Choice

Answer the following questions using the information below:
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.

-What is the static-budget variance of operating income?

A) $12,000 unfavorable
B) $12,000 favorable
C) $15,000 favorable
D) $15,000 unfavorable