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, $83,000U; and, sales volume variance, in terms of contribution margin, $37,000U. The budgeted fixed cost for September, to the nearest dollar, was: Multiple Choice $133,000. $108,000. $10,900. $35,900. $91,900