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Nappon Co. has two products named X and Y. The firm had the following master budget for the year just completed: Product X Product Y Sales $273,000 $373,000 Total $646,000 Variable Costs 163,800 186,500 350,300 Contribution Margin $109,200 $186,500 $295,700 Fixed costs 130,000 108,000 238,000 Operating income (Loss) $(20,800) $ 78,500 $ 57,700 Selling Price per unit 130 $ 60 The following actual operating results were reported after the year was over: Sales Variable Costs Contribution Margin Fixed costs Operating income (Loss) Units Sold Product X Product Y $133,500 60,075 $314,500 Total $448,000 110,075 170,150 $ 73,425 $204,425 $277,850 140,000 $(66,575) 108,000 248,000 $ 96,425 $ 29,850 1,500 8,500 The contribution margin sales volume variance for Product X is: