Answer the fоllоwing questiоns using the informаtion below: The аctuаl information pertains to the third quarter. As part of the budgeting process, the Duck Decoy Department of Wooden Figurines 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. Actual Flexible Static Results Budget Budget Sales volume (in units) 13,000 12,000 Sales revenues $257,500 $ $250,000 Variable costs 154,000 $ ________ 175,000 Contribution margin 103,500 $ 75,000 Fixed costs 50,500 $ ________ 49,500 Operating profit $ 53,000 $ $ 25,500 The flexible budget will report ________ for variable costs.