3) The actual information pertains to the third quarter. As part of the budgeting process, the Duck Decoy Department of Paralith 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. Actual Results 11.000 Flexible Budget Static Budget 10.000 Sales volume (in units) Sales revenues Variable costs $238,000 150,000 $ S $230,000 180,000 Contribution margin 88,000 $ 50,000 Fixed costs Operating profit 36,000 $ 52.000 S $ 35,000 $ 15.000 for variable costs. The flexible budget will report A) $136,364 B) S198,000 C) $30,000 D) $13,583