The actual information pertains to the third quarter. As part of the budgeting process, the Duck Decoy Department of Wooden Figurines 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. Actual Flexible Static Results Budget Budget Sales volume (in units) 13,000 ______12,000 Sales revenues $257,500 _______ $250,000 Variable costs 154,000 ________ 175,000 Contribution margin 103,500 ________ 75,000 Fixed costs 50,500 $ ________ 49,500 Operating profit $ 53,000 $_________ $ 25,500 9) The flexible budget will report ________ for variable costs. A) $154,000 B) $175,000 C) $13,583 D) $189,583 9) 10) The flexible budget will report ________ for the fixed costs. A) $49,500 Favorable B) $49,500 C) $1,000 Unfavorable D) $50,500