In September, Larson Inc. sold 45,000 units of its only product for $438,000, and incurred a total cost of $405,000, of which $43,000 was fixed costs. The flexible budget for September showed total sales of $480,000. Among variances of the period were: total variable cost flexible-budget variance, $8,000U; total flexible-budget variance, $75,000U; and, sales volume variance, in terms of contribution margin, $45,000U.

The budgeted fixed cost for September, to the nearest dollar, was:

Multiple Choice

• $83,000.
• $18,000.
• $108,000.
• $51,000.
• $141,000.