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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

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 Total
Sales $ 244,000 $ 372,000 $ 616,000
Variable Costs 146,000 148,800 294,800
Contribution Margin $ 98,000 $ 223,200 $ 321,200
Fixed costs 130,000 108,000 238,000
Operating Income (Loss) $ (32,000 ) $ 115,200 $ 83,200
Selling Price per unit $ 100 $ 50

The following actual operating results were reported after the year was over:

Product X Product Y Total
Sales $ 366,400 $ 546,400 $ 912,800
Variable Costs 203,000 224,000 427,000
Contribution Margin $ 163,400 $ 322,400 $ 485,800
Fixed costs 211,000 116,000 327,000
Operating Income (Loss) $ (47,600 ) $ 206,400 $ 158,800
Units Sold 3,160 9,800

The sales quantity variance for Product Y is: (Round your 'sales mix' percentage to nearest whole percent and other answers to 2 decimal places.)

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