As part of the budgeting process, the Duck Decoy Department of Para Company had developed the following static budget for the third quarter. The actual information pertains to the third quarter. Duck Decoy is in the process of preparing the flexible budget and understanding the results. Actual Flexible Results Budget Sales volume (in 11.000 units) Sales revenues $238,000 $ $ Variable costs 150,000 Contribution 88,000 margin $ Fixed costs 36.000 Operating profit $52,000 $ Static Budget 10.000 $230,000 180.000 50,000 35.000 $15,000 Compute fixed costs for the flexible budget. nt orcion