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?
Definitions:
Civil Court
A court dealing with non-criminal cases, often involving disputes between individuals or organizations over rights, contracts, and liabilities.
County Court
A local court system that handles civil and minor criminal cases within a specific county.
Jurisdiction
The official power or authority to make legal decisions and judgments, often within a defined geographical area or over certain types of legal cases.
Negligence
A failure to behave with the level of care that someone of ordinary prudence would have exercised under the same circumstances, leading to unintended harm.
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