In September, Numbers Incorporated sold $45,000$ units of its only product for $$394,000,$ and incurred a total cost of $$365,000,$ of which $$39,000$ was fixed costs. The flexible budget for September showed total sales of $$440,000.$ Among variances for the period were: total variable cost flexible$-$budget variance, $$7,500$U; total flexible$-$budget variance, $$76,000$U; and, sales volume variance, in terms of contribution margin, $$41,000$U$.$

The master budget operating income for September was:

A$.$ $$121,500.$

B$.$ $$105,000.$

C$.$ $$146,000.$

D$.$ $$162,500.$

E$.$ $$123,500.$