Answer the Following Questions Using the Information Below

Multiple Choice

Answer the following questions using the information below:
The actual 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.

-The primary reason for high actual operating profits was:

A) the variable-cost variance
B) increased fixed costs
C) higher sales volume than planned
D) lower sales volume than planned