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.

A. $63,000 favorable

This is the correct answer.

B.

$17,000 unfavorable

C.

$33,400 unfavorable

D.

$17,000 favorable

The flexible - budget variance for variable costs is (Round the final answer to the nearest dollar.)