Luanna Incorporated manufactures game consoles. Some of the company's data was misplaced. Use the following information to replace the lost data. Flexible Budget Variance Actual Results Master Flexible Budget Sales Volume Variance ed Units. 1,760 Budget 1,700 B Revenues $ 103,840 $ 1,760 U Variable costs C $ 47,600 Fixed costs $ 20,700 Operating income $ 44,350 D $ 25,000 The amount C is Mc Multiple Choice O $38,790 $59,490 O $65,050 O$83.340 Pokeman Bunch Incorporated, manufactures Poke Monster figures, and has the following data from its operation for the year ju completed Flexible Budget Master Budget Actual B ped Units 1,500 Sales (dollars) Variable cost $ 93,000 C $ 18,000 F E Contribution Margin D Fixed cost F $ 5,000 Operating income $ 7,500 The column heading identified as A is: Multiple Choice O Selling price variances. Total efficiency variances Flexible-budget (FB) variances Sales volume variances $1,500 U b 1,200 $ 60,000 5 In September, Numbers Incorporated sold 40,000 units of its only product for $449,000, and incurred a total cost of $415,000, of which $44,000 was fixed costs. The flexible budget for September showed total sales of $490,000. Among variances of the period were: total variable cost flexible-budget variance, $9,000U; total flexible-budget variance, $77,000U, and, sales volume variance, in terms of contribution margin, $46,000U. ipped The amount of operating income in the flexible budget (FB) for September was: Multiple Choice O O $40,000 $49,000 $58,000 $102,000 $111,000