In September,Larson Inc

In September,Larson Inc.sold 40,000 units of its only product for $240,000 and incurred a total cost of $225,000,of which $25,000 is fixed costs.The flexible budget for September showed total sales of $300,000.Among variances of the period were: total variable cost flexible-budget variance,$8,000U;total flexible-budget variance,$63,000U) ;and,sales volume variance,in terms of contribution margin,$27,000U) .The amount of operating income in the flexible budget (FB) for September was:

A) $40,000.
B) $48,000.
C) $56,000.
D) $70,000.
E) $78,000.