8.

In September, Larson Inc. sold 50,000 units of its only product for $317,000, and incurred a total cost of $295,000, of which $32,000 were fixed costs. The flexible budget for September showed total sales of $370,000. Among variances of the period were: total variable cost flexible-budget variance, $8,000U; total flexible-budget variance, $77,000U; and, sales volume variance, in terms of contribution margin, $46,000U.

The total number of budgeted units reflected in the master budget for September, to the nearest whole number, was: