In September, Larson Inc. sold 40,000 units of its only product for $383,000 and incurred a total cost of $355,000, of which $38,000 was fixed costs. The flexible budget for September showed total sales of $430,000. Among variances of the period were: total variable cost flexible-budget variance, $7,000U; total flexible-budget variance, $74,000U; and, sales volume variance, in terms of contribution margin, $40,000U. The total amount of variable costs in the flexible budget for September, to the nearest dollar, was Multiple Choice 0 $236,000. 0 $310,000 0 $317,000. 0 $324,000. 0 $384,000. The budgeted fixed cost for September, to the nearest dollar, was: Multiple Choice $18,000. $46,000 $81,000. $102,000. O $130,000