The actual information pertains to the third quarter. As part of the budgeting process, the Duck Decoy Department of Purnith Incorporated had developed the followin static budget for the third quarter. Duck Decoy is in the process of preparing the flexible budget and understanding the results. ActualResults FlexibleBudget Static Budget Sales volume (in units) 10,000 6,000 Sales revenues $245,000 $232,000 Variable costs 137,000 182,000 Contribution margin $108,000 $50,000 Fixed costs 40,000 30,000 Operating profit $68,000 $20,000 The flexible budget will report for variable costs $ A. $82,200 O B. $182,000 O C. $45,000 OD. $303,333 ules Is