In September, Larson Inc. sold 50,000 units of its only product for $328,000, and incurred a total cost of $305,000, of which $33,000 was fixed costs. The flexible budget for September showed total sales of $380,000. Among variances of the period were: total variable cost flexible-budget variance, $7,000U; total flexible-budget variance, $79,000U; and, sales volume variance, in terms of contribution margin, $35,000U.

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

A $13,000

B $36,000

C $86,000

D $102,000

E $125,000