What is column B

Pokeman Bunch Incorporated, manufactures Poke Monster figures and has the following data from its operation for the year Flexible Budget A Id B Actual 1,500 $ 93,000 E Master Budget 1,200 $ 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 B is the: Multiple Choice Selling price variances. Efficiency varlances. Flexible-budget (FB) varlances. Sales volume variances. Production volume variances