The actual information pertains to the third quarter. As part of the budgeting process, the Smelly Department of Women's Fragrances Incorporated had developed the following static budget for the third quarter: Smelly is in the process of preparing a flexible budget and understanding the results. Static Actual Results 13,000 Flexible Budget Budget Budget Sales volume (in units) 12,000 Sales revenues Variable costs $257,500 $ 154.000 $__ $250,000 175,000 Contribution margin 103,500 $ 75,000 Fixed costs Operating profit 50,500 $53,000 $_ $ 49,500 $ 25,500 The flexible budget will report__ for variable costs