92.000 The actual information pertains to the third quarter. As part of the bod peting process, the Duck Decoy Department of Paralin Incorporated had developed the following static budget for the ed arter Duck Decoy is in the process of preparing the flexible budget and understanding the results Actual Results Flexible Budget Static Budget Sales volume (in units 18.000 16,000 Sales revenues 5237,000 $ $230,000 Variable costs 145,000 180.000 Contribution margin 50,000 Fixed costs 37 000 32.000 Operating profit $55.000 $18.000 The flexible-budget variance for variable costs (Round the finanswer to the nearest doll A. 516,111 untavorable OB. $57,500 favorable OC. $35,000 favorable OD. $35,000 unfavorable