The actual information pertains to the third quarter As part of the budgeting process the Duck Decoy Department of Parale. Incorporated had download the towing staties bigat die that one qualitat Duck Decay is in the process of preparing the exible budget and understanding the rest ActualResults FlexibleBudget Static Budget Sales volume in units) 17000 16.000 Sales tevens $235.000 $ $231.000 Variable costs 154000 $ 185.000 Contribution margin $81.000 S $40.000 Food costs 37,000 5 34000 Derating prote $ $12.000 The flexible budget wilmport for lo OA 516 500 8.51441 OC 5185,300 OD 551.000