In September, Larson Inc. sold 45.000 units of its only product for $306.000, and incurred a total cost of $285,000, of which $31,000 was fixed costs. The flexible budget for September showed total sales of $360,000. Among variances for the period were: total variable cost flexible: budget variance, 56,500U; total flexible-budget variance, $75,000U; and, sales volume variance, in terms of contribution margin. $33,000u. The master budget operating income for September, to the nearest dollar, was