3 In September, Numbers Incorporated sold 40,500 units of its only product for $295,000, and incurred a total cost of $275,000, of which $30,000 was fixed costs. The flexible budget for September showed total sales of $350,000. Among variances of the period were: total variable cost flexible-budget variance, $8,400U; total flexible-budget variance, $73,000U; and, sales volume variance, in terms of contribution margin, $32,000U. 8 01:45:09 The sales volume variance, in terms of operating income, for September was: Multiple Choice $32,000 unfavorable. $80,900 unfavorable $41,000 unfavorable. Multiple Choice $32,000 unfavorable. $80,900 unfavorable. O $41,000 unfavorable. $20,400 unfavorable. ho O $113,000 unfavorable