Answer the Following Questions Using the Information Below:
Bland Corporation

Multiple Choice

Answer the following questions using the information below:
Bland 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.
$$\begin{array} { l r r } & \text { Actual } & \text { Budgeted } \\\text { Units sold } & 184000 \text { units } & 180000 \text { units } \\\text { Variable costs } & \$ 901600 & \$ 864000 \\\text { Fixed costs } & \$ 190000 & \$ 200000\end{array}$$
-What is the static-budget variance of variable costs?

A) $40 000 favourable
B) $37 600 unfavourable
C) $2400 unfavourable
D) $2400 favourable