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 were 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, $56,000U. The total number of budgeted units reflected in the master budget for September, to the nearest whole number, was: Multiple Choice 53,000 units. 19,000 units. 65,000 units. 84,000 units. 45,000 units