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21. The actual information pertains to the third quarter. As part of thebudgeting process, the Duck Decoy Department of Paralithlncorporated had developed the following static

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21. The actual information pertains to the third quarter. As part of thebudgeting process, the Duck Decoy Department of Paralithlncorporated had developed the following static budget for the thirdquarter. Duck Decoy is in the process of preparin the fl exible budgetand understanding the results. The flexible-budget variance for variable costs is (Round the final answer to the nearest dollar) A. \$17,000 unfavorable B. $63.000 favorable C. $17,000 favorable D. $33.400 unfavorable

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