Pokeman Bunch Incorporated, manufactures Poke Master figures, and has the following data from its operation for the year just completed.

Pokeman Bunch Incorporated, manufactures Poke Monster figures, and has the following data from its operation for the year just completed Flexible Budget A B Master Budget 1,200 Actual 1,500 $ 93,000 E $ 18,000 F $ 60,000 Units Sales (dollars) Variable cost Contribution Margin Fixed cost Operating income $ 1,500 U D $ 5,000 F $ 7,500 The column heading identified as A is: Selling price variances Total efficiency variances. Flexible-budget (FB) variances. Sales volume variances. Production volume variances