Nappon Co. has two products named X and Y. The firm had the following master budget for the year just completed: Sales Variable Costs Contribution Margin Fixed costs Operating Income (Loss) Selling Price per unit Product X Product Y $230,000 $330,000 138,000 165,000 $ 92,000 $165,000 130,000 108,000 $(38,000) $ 57,000 130 $ 60 Total $560,000 303,000 $257,000 238,000 $ 19,000 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 $201,690 $408,000 115,000 181,000 $ 86,690 $227,000 140,000 108,000 $(53, 310) $119,000 1,494 8,500 Total $609,690 296,000 $313,690 248,000 $ 65,690 The selling price variance for Product X is: The selling price variance for Product X is: Multiple Choice $25,970 unfavorable $29,970 unfavorable, $7,470 favorable $39.970 unfavorable $39,970 favorable