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 Variable Costs Contribution Margin $251,000 $444,000 Total $695,000 150,600 288,600 439,200 $100,400 $155,400 $255,800 Fixed costs 130,000 108,000 238,000 Operating Income (Loss) $(29,600) $ 47,400 $ 17,800 Selling Price per unit $ 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 236,300 220,500 456,800 Contribution Margin $127,300 $323,100 $450,400 Fixed costs 140,000 112,500 252,500 Operating Income (Loss) $(12,700) $210,600 $197,900 Units Sold 3,090 11,300 The contribution margin sales volume variance for Product Y is: (Round your intermediate calculations to 2 decimal places.) SEP 26 < Prev 42 of 50 Next > a tv A P W