The actual information pertains to the third quarter. As part of the budgeting process, the Duck Decay 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 Flexible Budget Sales volume (in units) Sales revenues Variable costs Contribution margin Fixed costs Operating profit ActualResults 10.000 $241,000 148.000 $93.000 38,000 $55,000 Static Budget 9.000 $233,000 180,000 $53,000 33 000 $20,000 The flexible budget will report for variable costs O A $200.000 OB. $180,000 OC. $32,000 OD. $133,200