The Actual Information Pertains to the Third Quarter The Primary Reason for High Actual Operating Profits Was ________

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. $\begin{array}{lccc} & \text { Actual } & \text { Flexible } & \text { Static } \\& \text { Results } & \text { Budget } & \text { Budget } \\\text { Sales volume (in units) } & 11,000 & & 10,000\\\\\text { Sales revenues } & \$ 238,000 & \$ & \$230,000 \\\text { Variable costs } & 150,000 & \$ & 180,000\\\\\text { Contribution margin }& 88,000& \$ &50,000\\\\\text { Fixed costs } & 36,000 & \$ & 35,000\\\text { Operating profit } & \$ 52,000& \$& \$ 15,000\end{array}$ The primary reason for high actual operating profits was ________.

A) the variable-cost variance
B) increased fixed costs
C) flexible budget variance for revenues
D) lower sales volume than planned