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. Sales volume (in units) Sales revenues Variable costs Contribution margin Fixed costs Operating profit ActualResults FlexibleBudget StaticBudget 20,000 18,000 $240,000 $232,000 145,000 $__ 184,000 $95,000 $48,000 40,000 $ 33,000 $55,000 $15,000 The flexible budget will report for variable costs. O A. $130,500 OB. $39,000 OC. $204,444 OD. $184,000