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 ActualResults 20,000 $241,000 139,000 $102,000 39,000 $63,000 Sales volume (in units) Sales revenues Variable costs Contribution margin Fixed costs Operating profit $ $ StaticBudget 19,000 $235,000 185,000 $50,000 32,000 $18,000 $ $ S The flexible budget will report for variable costs. C. O A. $185,000 OB. $132,050 OC. $194,737 OD. $46,000