Lola's Bakery, Inc. is a baker of the world's best cheesecakes. Among cheesecakes, there are various other departments in the company. Each of these departments' managers are held responsible for generating operating income. The following information for the cheesecake department was compiled for the previous period: Assuming variances are separately calculated for each line item listed above, which of the following statements is correct?

A$)$ Variable operating costs have offsetting flexible budget variances and volume variances, leading to a master budget variance of $$0.$

B$)$ The volume variance for sales revenue is favorable, and the flexible budgetvariance for sales revenue is also favorable.

C$)$ The master budget variance for fixed costs varies from the flexible budget variance for fixed costs.

D$)$ Total fixed costs in the flexible budget are $$5,500.$

E$)$The product line is considered a cost center and a revenue center.