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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

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 1,700 1,400
Sales (dollars) $ 109,000 C $ 22,800 F
Variable cost E $ 72,800
Contribution Margin $ 2,200 U D
Fixed cost F $ 5,160
Operating income $ 29,000

The sales volume variance in terms of operating income (to the nearest dollar) is:

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