Answer:
  $470,000 F
Explanation:
The computation of the static budget variance of operating income is shown below:
Particulars  Actual results         Static budget         Static budget variance	
Units sold        180,000 units        185,000  units 
Revenues        $3,780,000            $4,440,000             $660,000 U
Variable costs  $1,080,000            $1,295,000              $215,000 F
Contribution margin  $2,700,000   $3,145,000             $445,000 F
Fixed costs         $800,000              $775,000              $25,000 U
Operating income   $1,900,000     $2,370,000             $470,000 F
Note:
Multiply the selling per unit with unit sold to get the revenue amount