please include work, i would like to understand. thank you!

Pokeman Bunch Incorporated, manufactures Poke Monster figures and has the following data from its operation for the year just completed Plexible Budget A B Master Budget 1,460 Actual 1,760 $ 112,000 E $ 23,700 E $ 80,300 Units Sales (dollars) Variable cost Contribution Margin Fixed cost Operating income $ 2,500 0 D $ 5,190 F $ 30,400 The amount is: Multiple Choice O $139,040 $115,340. $118.260 $88,300 $135,700