Pokeman Bunch Inc., manufactures Poke Monster figures and has the following data from its operation for the year just completed.

	Actual				A				Flexible Budget				B				Master Budget
Units		1,400																1,100
Sales (dollars)	$	94,000								C			$	18,300	F
Variable cost		E															$	56,100
Contribution Margin					$	1,000	U			D
Fixed cost		F							$	5,010
Operating income	$	6,600

The amount C (to the nearest dollar) is:

Multiple Choice

• $69,300.

• $85,400.

• $67,100.

• $112,300.

• $75,700.