1) The actual information pertains to the third quarter. As part of the budget process, the Duck Decoy Department of Wooden figurines incorporated had developed the following static budget for the third quarter. Duck Decoy is in the process of preparing the flexible budget and understanding the results.

2) 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.

Thank you so much for your help