Jackson, Inc., manufactures two products that it sells to the same market. Excerpted below are its budgeted and actual operating results for the year just completed: Budget Actual 23,600 94,400 64,000 58,000 Unit sales Product X Product Y Unit contribution margin Product X Product Y Unit selling price Product X Product Y $ 4.80 $ 13.00 $ 3.90 $ 14.00 $ 13.00 $ 14.00 $ 30.00 $ 29.00 Industry volume was estimated to be 1,600,000 units at the time the budget was prepared. Actual industry volume for the period was 2,000,000 units. Jackson measures variances using contribution margin. Total sales quantity variance is: (Round all calculations to two significant digits) Multiple Choice $30,700 favorable. X $71,400 favorable. $80,410 favorable. $82,180 favorable. $90,880 favorable