In September, Larson Inc. sold 45,000 units of its only product for $251,000, and incurred a total cost of $235,000, of which $26,000 were fixed costs. The flexible budget for September showed total sales of $310,000. Among variances of the period were: total variable cost flexible-budget variance, $7,000U; total flexible-budget variance, $65,000U; and, sales volume variance, in terms of contribution margin, $36,000. The total number of budgeted units reflected in the master budget for September, to the nearest whole number, was: Multiple Choice 58,000 units. 29,000 units. 60,000 units