Answer the Following Questions Using the Information Below:
Lander Corporation

Multiple Choice

Answer the following questions using the information below:
Lander Corporation used the following data to evaluate their current operating system. The company sells items for $18 each and used a budgeted selling price of $18 per unit.
$$\begin{array} { l r r } &\text { Actual } &\text { Budgeted }\\\text { Units sold }& 41,000 \text { units } & 40,000 \text { units } \\\text { Variable costs } & \$ 164,000 & \$ 156,000 \\\text { Fixed costs }&\$ 46,000 & \$ 48,000\end{array}$$
-What is the static-budget variance of variable costs?

A) $2,000 favorable
B) $8,000 unfavorable
C) $4,000 favorable
D) $6,000 unfavorable