Pokeman Bunch Inc., manufactures Poke Monster figures and has the following data from its operation for the year just completed Flexible Budget B Master Budget 1,440 Actual 1,740 $111,000 E Units Sales (dollars) Variable cost Contribution Margin Fixed cost Operating income $23,400F $77,760 $2,400U E $ 29,800 D $5,180 The amount to the nearest dollar) is: Multiple Choice $34,560