Answer the following questions using the information below: 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 Flexible Static Results Budget Budget Sales volume (in units) 11,000 10,000 Sales revenues $238,000 $ $230,000 Variable costs 150,000 $ 180,000 Contribution margin 88,000 50,000 Fixed costs 36,000 $ 35,000 Operating profit $ 52,000 $ $ 15,000 6) The flexible budget will report for variable costs. A) $136,364 B) $198,000 C) $30,000 D) $13,583 7) The flexible budget will report for the fixed costs. A) $536,000 B) $35,000 Favorable C) $35,000 D) $1,000 Unfavorable 8) The flexible-budget variance for variable costs is A) $30,000 favorable B) $31,000 unfavorable C) $30,000 unfavorable D) $48,000 favorable