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 sales volume variance,in terms of operating income,is:

A) $20,000 unfavorable.
B) $27,000 unfavorable.
C) $36,000 unfavorable.
D) $75,000 unfavorable.
E) $90,000 unfavorable.