The actual information pertains to the month of June. As a part of the budgeting process, Great Cabinets Company developed the following static budget for June. Great Cabinets is in the process of preparing the flexible budget and understanding the results. ActualResults FlexibleBudget StaticBudget Sales volume (in units) 11,000 14,000 Sales revenues $605,000 $ $770,000 Variable costs 220,000 $ 281,960 Contribution margin $385,000 $ $488,040 Fixed costs 277,400 $ 271,200 Operating profit $107,600 $ $216,840 The flexible budget will report for the fixed costs. A. $271,200 B. $213,086 OC. $281,960 D. $353,055