1. In September, Larson Inc. sold 40,000 units of its only product for $240,000 and incurred a total cost of $225,000, of which $25,000 is fixed costs. The flexible budget for September showed total sales of $300,000. Among variances of the period were: total variable cost flexible-budget variance, $8,000U; total flexible-budget variance, $63,000U; and, sales volume variance, in terms of contribution margin, $27,000U. The master budget operating income for September was:

2. Luanna Inc. manufactures game consoles. Some of the company's data was misplaced. Use the following information to replace the lost data.

	Actual Results	Flexible Budget Variance		Flexible Budget	Sales Volume Variance	Master Budget
Units	1,760					1,700
Revenues	$103,840	$1,760	U	A		B
Variable costs	C					$47,600
Fixed Costs	$20,700
Operating Income	$44,350			D		$25,000

The amount D is: