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 $260,000 $360,000 $620,000 Variable Costs 156,000 180,000 336,000 Contribution Margin $104,000 $180,000 $284,000 Fixed costs 130,000 108,000 238,000 Operating Income (Loss) $(26,000) $ 72,000 $ 46,000 Selling Price per unit $ 130.00 $ 60.00 The following actual operating results were reported after the year was over: Product X Product Y Sales $202,500 $467,500 Total $670,000 Variable Costs 117,000 212,500 329,500 Contribution Margin $ 85,500 $255,000 $340,500 Fixed costs 140,000 108,000 248,000 Operating Income (Loss) $(54,500) $147,000 $ 92,500 Units Sold 1,500 8,500 The contribution margin sales volume variance for Product Y is: