Answer the Following Question(s)using the Information Below

Multiple Choice

Answer the following question(s) using the information below.Abernathy Corporation used the following data to evaluate their current operating system.The company sells items for $10 each and used a budgeted selling price of $10 per unit.
-What is the static-budget variance of variable costs?

A) $1,200 favourable
B) $18,800 favourable
C) $20,000 favourable
D) $1,200 unfavourable
E) $18,800 unfavourable