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 was 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, $77,000U; and, sales volume variance, in terms of contribution margin, $46,000U.

The total amount of variable costs in the flexible budget for September, to the nearest dollar, was:

Multiple Choice

• $285,000.

• $362,000.

• $371,000.

• $380,000.

• $439,000.