In September, Larson Inc. sold 41,000 units of its only product for $350,000, and incurred a total cost of $325,000, of which $35,000 was fixed costs. The flexible budget for September showed total sales of $400,000. Among variances of the period were: total variable cost flexible-budget variance, $8,900U; total flexible-budget variance, $83,00OU; and, sales volume variance, in terms of contribution margin, $37,000U The sales volume variance, in terms of operating income, for September (to the nearest dollar) was: Multiple Choice $46,000 unfavorable. $20,900 unfavorable. $133,000 unfavorable. $86,900 unfavorable. $37,000 unfavorable