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 of the period were: total variable cost flexible-budget variance, $6,500U; total flexible-budget variance, $75,000U; and, sales volume variance, in terms of contribution margin, $33,000U.

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

Multiple Choice

$117,000.

$37,500.

$16,500.

$81,500.

$96,000.