The actual information below pertains to the third quarter. As part of the budgeting process, the Duck Decoy Department of Delightful Incorporated had developed the following master budget for the third quarter. Duck Decoy is in the process of preparing the flexible budget and understanding the results: Actual Flexible Master Results Budget Budget Sales volume (units) 15,000 ? 11,000 Sales Revenue $245,000 $235,000 Variable Costs $139,000 ? $184,000 Fixed Costs $42,000 $31,000 The flexible budget will report _______ for variable costs (rounded)? Note, do not round any intermediate calculations. ? $139,000 $281,909 $250,909 $101.933