The actual information pertains to the month of September. As part of the budgeting process, Kriger Fencing Company developed the following static budget for September. Kriger is in the process of preparing the flexible budget and understanding the results. Actual Results 10 000 Flexible Static Budget 12,500 Budget Sales volume (in units) Sales revenues Variable costs 500,000 256.000 $625,000 300.000 Contribution margin 244,000 325,000 Fixed costs 229 000 %24 $15 000 225.000 $ 100.000 Operating profit The flexible budget will report for the fixed costs. $180.000 $286.250 $229,000 $225,000