In September. Numbers Incorporated sold 50.000 units of its only product for $273,000, and incurred a total cost of $255.000, of which $28.000 was fixed costs The flexible budget for September showed total sales of $330,000. Among variances of the period were total variable cost flexible-budget variance 570000 total flexible budget variance $69.0000; and, sales volume variance, in terms of contribution margin, $30,0000 The amount of operating income in the flexible budget (FB) for September was