In September, Numbers Incorporated sold 40.000 units of its only product for $361,000 and incurred a total cost of $335,000, of which $36,000 was fixed costs. The flexible budget for September showed total sales of $410,000. Among variances of the period were: total variable cost flexible-budget variance, $9.000U; total flexible-budget variance, $70,000U; and, sales volume variance, in terms of contribution margin. $38,000U. The total amount of variable costs in the flexible budget for September was: Multiple Choice $220.000 O $290,000 $299,000 $308,000 $360,000