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, $7,000U; total flexible-budget variance, $69,000U; and, sales volume variance, in terms of contribution margin, $30,000U.

what is The amount of operating income in the flexible budget (FB) for September?