Pokeman Bunch Inc., manufactures Poke Monster figures and has the following data from its operation for the year just completed. Flexible Budget Master Budget Actual B 100 Units 1,500 1,200 $93,000 $18,000F E $60,000 Sales (dollars) Variable cost Contribution Margin Fixed cost Operating income $1,500U D E $5,000 $7,500 The amount Cis: $72,000 $90,000 O $75,000 O $111,000. $74,400