Try it! 7-1 zenefit corporation sold laser pointers for $11 each in 2017. its budgeted selling price was $12 per unit. other information related to its performance is given below: units made and sold variable costs fixed costs actual 28,000 $90,000 $55,000 budgeted 27,500 $ 3 per unit $58,000 calculate zenefit’s static-budget variance for (a) revenues, (b) variable costs, (c) fixed costs, and (d) operating income.