Pokeman Bunch Inc., manufactures Poke Monster figures and has the following data from its operation for the year just completed. Flexible Budget A B Actual 1,760 $112,000 E Master Budget 1,460 $23,700F $80, 300 Units Sales (dollars) Variable cost Contribution Margin Fixed cost Operating income $2,500U D $5,190 F $ 30, 400 The amount C (to the nearest dollar) is: Multiple Choice O $118,260. O $115,340. O $135,700. O $88,300. $139,040