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.

$\backslash$table$[[,$Actual Results,Flexible Budget,Static Budget$],[$Sales volume $($in units$),20,000,,17,000],[$Sales revenues,$$237,000,$$$,$$$235,000$