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Pokeman Bunch Inc., manufactures PokeMonster figures and has the following data from its operation for the year just completed. Flexible Master Actual A Budget B

Pokeman Bunch Inc., manufactures PokeMonster figures and has the following data from its operation for the year just completed.
Flexible Master
Actual A Budget B Budget
Units 1,560 1,230
Sales (dollars) $98,200 C $19,100 F
Variable cost E $63,000
Contribution margin $1,560 U D
Fixed cost F $5,300
Operating income $7,900
The flexible budget variance in terms of operating income is:

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