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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 1,500 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 sales volume variance in terms of operating income (to the nearest dollar) is:

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