Pokeman Bunch Incorporated, manufactures Poke Monster figures and has the following data from its operation for the year just completed. Actual Flexible. Budget Units Sales (dollars) Variable cost 1,500 Master Budget 1,200 $93,000 C $ 18,000 F E $ 60,000 Contribution Margin $ 1,500 U D Fixed cost E $ 5,000 Operating income The master budget variance is: $ 7,500 Multiple Choice $2,500 unfavorable. $500 favorable. $3,000 favorable. $1,500 favorable. $1,500 unfavorable.