12 In September, Larson Inc. sold 45,000 units of its only product for $438,000, and incurred a total cost of $405,000, of which $43,000 was fixed costs. The flexible budget for September showed total sales of $480,000. Among variances of the period were: total variable cost flexible-budget variance, $8,000U; total flexible-budget variance, $75,000U; and, sales volume variance, in terms of contribution margin, $45,000U. The sales volume variance, in terms of operating income, for September (to the nearest dollar) was: 01:57:49 Multiple Choice $141,000 unfavorable. O o $20,000 unfavorable O $45.000 unfavorable. U $30.000 unfavorable. $98,000 unfavorable