In September, Larson Inc. sold 40,000 units of its only product for $449,000, and incurred a total cost of $415,000, of which $44,000 were fixed costs. The flexible budget for September showed total sales of $490,000. Among variances of the period were: total variable cost flexible-budget variance, $9,000U; total flexible-budget variance, $77,00OU; and, sales volume variance, in terms of contribution margin, $32,000U. The total number of budgeted units reflected in the master budget for September, to the nearest whole number, was: Multiple Choice 40,000 units 50,000 units. 49,000 units. 51,000 units. 45,000 units