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		1,500																1,200
Sales (dollars)	$	93,000								C			$	18,000	F
Variable cost		E															$	60,000
Contribution Margin					$	1,500	U			D
Fixed cost		F							$	5,000
Operating income	$	7,500

The amount E (to the nearest dollar) is:

Multiple Choice

• $76,500.

• $91,500.

• $61,500.

• $79,500.

• $88,500.