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:
Environmental Changes
Alterations in the external conditions that can impact an organization's operations and strategies.
Product Delivery
The process of moving goods from the production location to the place where they will be used or consumed.
Informal Learning
An unstructured and non-institutionalized form of learning that occurs in various contexts outside of a formal educational environment, often resulting from daily activities related to work, family, or leisure.
Departmentalisation
Departmentalisation is the process of grouping together people and jobs into work units.
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