thanks in advance!

In September, Numbers Incorporated sold 41,500 units of its only product for $405,000, and incurred a total cost of $375,000. of which $40,000 was fixed costs. The flexible budget for September showed total sales of $450,000. Among variances of the period were; total variable cost flexible-budget variance, $9,500 : total flexible-budget variance, $78,000U : and, sales volume variance, in terms of contribution margin, $42,000U. The amount of operating income in the flexible budget (FB) for September was: $51,000 $41.500. $60,500. $106000. 598,500