The following spreadsheet shows a profit centre's variances against budget for a period. Some figures have been omitted (omitted figures are labeled ???). A B C D E 1 Fixed budget Flexed budget Actual Variance Sale/Production units 1,200 1,500 1,500 300 2$ $ 4 Sale revenue 60,000 75,000 74,000 -1,000 5 Direct material 21,600 ??? 24,000 ??? 14,400 24,000 6 Direct labour 18,000 22,000 -4,000 7 Contribution ??? 28,000 ??? 8. Fixed costs 17,000 17,000 16,500 500 9. Profit 7,000 13,000 11,500 na What figure should appear in cell E5? A -2,400 B 2,400 -3,000 D 3,000 23