In September, Numbers Incorporated sold 40,000 units of its only product for $449,000, and incurred a total cost of $415,000, of which $44,000 was fixed costs. The flexible budget for September showed total sales of $490,000. Among variances of the period were: total variable cost flexible-budget variance, $9,000U; total flexible-budget variance, $77,000U; and, sales volume variance, in terms of contribution margin, $46,000U. The sales volume variance, in terms of operating income, for September was: Multiple Choice $145,000 unfavorable. $31,000 unfavorable. $95,000 unfavorable. $46,000 unfavorable. $21,000 unfavorable.