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	$	279,500			$	379,500			$	659,000
Variable Costs		167,700				189,750				357,450
Contribution Margin	$	111,800			$	189,750			$	301,550
Fixed costs		130,000				108,000				238,000
Operating income (Loss)	$	(18,200	)		$	81,750			$	63,550
Selling Price per unit	$	130			$	60

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

	Product X				Product Y				Total
Sales	$	135,000			$	323,000			$	458,000
Variable Costs		60,750				113,050				173,800
Contribution Margin	$	74,250			$	209,950			$	284,200
Fixed costs		140,000				108,000				248,000
Operating income (Loss)	$	(65,750	)		$	101,950			$	36,200
Units Sold		1,500				8,500

The contribution margin sales volume variance for Product X is:

Multiple Choice

• $33,800 favorable.

• $47,800 unfavorable.

• $72,800 favorable.

• $33,800 unfavorable.

• $37,800 unfavorable.