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The following is a part of the flexible budget performance report for K-Town constructions Co. Actual results Flexible budget Static budget Units 100,000 units 100,000 units 110,000 units Sales revenues $ 215,000 ? $ 247,500 Variable expenses $ 120,000 ? $ 121,000 Fixed expenses $ 30,000 ? $ 33,000 Fixed expenses for flexible budget should equal to: Select one: O $ 30,000 O $ 40,000 $ 33,000 O $ 36,363 O $ 33,057