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, $27,000u. The amount of operating income in the flexible budget (FB) for September, to the nearest dollar, was Multiple Choice $70,000 $40,000 Multiple Cholce $70,000 $40,000. $78,000 $56,000 $48.000