In September, Larson Inc. sold 45,000 units of its only product for $284,000, and incurred a total cost of $265,000, of which $29,000 were fixed costs. The flexible budget for September showed total sales of $340,000. Among variances of the period were: total variable cost flexible-budget variance, $8,500U; total flexible-budget variance, $71,000U; and, sales volume variance, in terms of contribution margin, $31,000U.

The total number of budgeted units reflected in the master budget for September, to the nearest whole number, was:

A. 51,900 units.

B. 40,000 units.

C. 45,000 units.

D. 53,500 units.

E. 57,400 units.