Answer the Following Questions Using the Information Below:
Coroid Corporation

Answer the following questions using the information below:
Coroid Corporation used the following data to evaluate their current operating system. The company sells items for $11 each and had used a budgeted selling price of $12 per unit.
$$\begin{array} { l r r } & \underline { \text { Actual } } & \text { Budgeted } \\\text { Units sold } & 280,000 \text { units } & 275,000 \text { units } \\\text { Variable costs } & \$ 900,000 & \$ 885,000 \\\text { Fixed costs } & \$ 55,000 & \$ 52,000\end{array}$$
-What is the static-budget variance of variable costs?

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