The months to pay it off.
Not sure why that would change the amount being financed in an upward direction. Usually (always?) financing the same amount of money at the same interest rate for longer periods of time decreases the payment but increases the total payout.
Using a simple internet loan calculator ...
~$32k at 8.99% for 60 months makes for ~$66X/mo payment, ~$38k @ 8.99% for 72 mo is ~$68X and ~44k/76mo is ~$76X so all the finance math seems right ... it's just the amount to be financed keeps changing
It could be the awetastic extended warranty like SS says but my mind rejects the thought of $6k for one extra year of warranty and recoils at the idea of another $6k for only 4 more months of warranty.