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 varianco, $9,0000;total flexible-budget variance $80,0000; and, sales volume varlance, in terms of contribution margin, $43,000U The total amount of variable costs in the flexible budget for September was