The actual information pertains to the third quarter. As part of the budgeting process, the Duck Decoy Department of Paralith 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. FlexibleBudget $ Sales volume (in units) Sales revenues Variable costs Contribution margin Fixed costs Operating profit ActualResults 11,000 $235,000 152,000 $83,000 41,000 $42,000 StaticBudget 7,000 $235,000 185,000 $50,000 34,000 $16,000 $ The flexible budget will report for variable costs. O A. $185,000 OB. $96,727 O C. $33,000 O D. $290,714