Use the information below to answer the following question(s) .Bates 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:
External Acoustic Meatus
The external passage of the ear leading to the tympanic membrane, or eardrum.
Auditory Canal
The tube that runs from the outer ear to the middle ear, transmitting sound waves collected by the ear's auricle (outer part) to the tympanic membrane.
Cochlea
A spiral-shaped cavity in the inner ear that plays a key role in the sense of hearing by converting sound vibrations into electrical signals.
Endolymph
A fluid contained within the membranous labyrinth of the ear, playing a key role in hearing and balance.
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