Nappon Co. has two products named X and Y. The firm had the following master budget for the year just completed: :23 Sales Variable costs Contribution Margin Fixed costs Operating income (Loss) Selling Price per unit Product X Product Y $286,000 $386,000 171,600 193,000 $114,400 $193,000 130,000 108,000 $(15,600) $ 85,000 $ 130 $ 60 Total $672,000 364,600 $307,400 238,000 $ 69,400 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 $136,500 $331,500 61,425 116,025 $ 75,075 $215,475 140,000 108,000 $(64,925) $107,475 1,500 8,500 Total $468,000 177,450 $290,550 248,000 $ 42,550 The contribution margin sales volume variance for Product X is: The contribution margin sales volume variance for Product X is: Multiple Choice $36,400 favorable $40,400 unfavorable $75,400 favorable $36.400 unfavorable $50,400 unfavorable