In September, Larson Inc. sold 50,000 units of its only product for $273,000, and incurred a total cost of $255,000 of which $28,000 was fixed costs. The flexible budget for September showed total sales of $330,000. Among variances for the period were: total variable cost flexible-budget variance, $7,000U; total flexible-budget variance, $69,000U; and, sales volume variance, in terms of contribution margin, $30,000U. The master budget operating income for September, to the nearest dollar, was Multiple Choice $110,000 $87000 $140,000