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 1,460 1,160

Sales (dollars) $97,000 C $19,200F

Variable cost E $55,680

Contribution Margin $1,000U D

Fixed cost F $5,040

Operating income $14,000

The amountE(to the nearest dollar) is:(Round your intermediate values to the nearest whole dollar.)

A $56,680

B $71,080

C $74,640

D $94,000

E $96,000