What does the direct labor rate variance reflect? Pokeman Bunch Incorporated, manufactures Poke Monster figures and has the following data from its operation for the year just completed Master Budget Units Sales (dollars) Variable cost Contribution Margin Fixed cost Operating income Actual Flexible Budget 1,500 1,200 $ 93,000 C $ 18,000 F $ 60,000 $ 1,500 U D E $ 5,000 $ 7,500