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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
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 $251,000 $342,000 Total $593,000 Variable Costs Contribution Margin Fixed costs Selling Price per unit 151,000 136,800 287,800 $100,000 $205,200 $305,200 130,000 108,000 238,000 Operating Income (Loss) $ (30,000) $ 97,200 $ 67,200 $ 100 $ 50 The following actual operating results were reported after the year was over: Product X Product Y Sales $363,600 $543,600 Total $907,200 Variable Costs 199,500 220,500 420,000 Contribution Margin $164,100 $323,100 $487,200 Fixed costs 215,200 112,500 327,700 Operating Income (Loss) $(51,100) Units Sold 3,090 $210,600 9,450 $159,500 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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