In September, Numbers Incorporated sold 50,000 units of its only product for $416,000, and incurred a total cost of $385,000, of which $41,000 was fixed costs. The flexible budget for September showed total sales of $460,000. Among variances of the period were: total variable cost flexible-budget variance, $9,000U; total flexible-budget variance, $80,000U; and, sales volume variance, in terms of contribution margin, $43,000U.

The amount of operating income in the flexible budget (FB) for September was: