please answer all as it is all one questions and provide steps

Larson Inc. sold 40,000 units of its only product in September for $240,000 and incurred a total cost of $225,000, of which $25,000 is fixed costs. The flexible budget for the operation of the month showed total sales of $300,000. Among variances of the period were: variable cost flexible budget variance, $8,000 unfavorable; operating income flexible budget variance, $63,000 unfavorable; contribution margin sales volume variance, $27,000 unfavorable. The budgeted fixed cost is: A) $30,000. B) $45,000. C) $71,000. D) $78,000. E) $93,000. was: 17. The master budget net income for September A) $78,000 B) $105,000 C) $108,000 D) $110,000 E) $135,000 18. The total sales in the master budget for September was: A) $300,000 B) $327,000 C) $350,000 D) $375,000 E) $425,000 19. The total units budgeted to be sold in the master budget for September was: A) 36,000 units B) 40,000 units C) 45,000 units D) 48,000 units E) 50,000 units