Pokeman Bunch Incorporated, manufactures Poke Monster figures and has the following data from its operation for the year just complete Units Sales (dollars) Variable cost Contribution Margin Fixed cost Operating income The master budget variance is: Flexible Actual 1,500 A Budget B Master Budget 1,200 $ 93,000 C $ 18,000 F E $ 60,000 $ 1,500 U D F $ 5,000 $ 7,500