It is very common for the master number to appear both in the wax and on the label probably just to make sure the right label is used. They may or may not; but in this case it does: and (no prizes for guessing) Be signifies an Odeon master made in Berlin.
At the top appears 60275: the Odeon catalogue number for this side, as it also does at the bottom of the label, again with an A- prefix.
AUSTRIA appears again, which we already know about.
Note that there is no W in a circle on this side: it was not recorded by the Western Electric process. The label helpfully tells us that the Goofus Five were New York.
But in order to keep records in logical order on their stock shelves, manufacturers & dealers need a catalogue number.
And often so do we, to help us keep our collections in order.