Pokeman Bunch Inc., manufactures Poke Monster figures and has the following data from its operation for the year just completed. Flexible Budget A B Master Budget 1,340 Actual 1,640 $100,000 E $ 21,900F $68,340 Units Sales (dollars) Variable cost Contribution Margin Fixed cost Operating income $1,9000 D $5,130 F $ 25,000 The amount E (to the nearest dollar) is: (Round your intermediate values to the nearest whole dollar.) $85,540. $70,240. $104,100. $100,300. $71,820