In September, Larson Inc sold 40,000 units of its only product for $240,000, and incurred a total cost of $225,000, of which $25,000 was fixed costs. The flexible budget for September showed total sales of $300,000. Among variances of the period were total variable cost flexible-budget variance, $8,000U, total flexible budget variance, $63,000U, and, sales volume variance, in terms of contribution margin, $27,00ou. The sales volume variance, in terms of operating income, for September (to the neerest dollar) was: Multiple Cholce $90,000 unfavorable. $36,000 unfavorable. $75,000 unfavorable $20.000 unfavorable. $27,000 unfavorable