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 $286, 000 $386, 000 $672, 000 Variable Costs 171, 600 193, 000 364, 600 Contribution Margin $114, 400 $193, 090 $307 , 400 Fixed costs 130, 000 108, 000 238, 090 Operating income (Loss) $ (15, 600) $ 85, 000 $ 69, 400 Selling Price per unit $ 130 $ 60 The following actual operating results were reported after the year was over: Product X Product Y Total Sales $136, 500 $331, 500 $468, 060 Variable Costs 61, 425 116, 025 177, 450 Contribution Margin $ 75, 075 $215, 475 $290, 550 Fixed costs 140, 060 108, 000 248, 060 Operating income (Loss) $ (64, 925) $107, 475 $ 42,550 Units Sold 1, 500 8, 500 The contribution margin sales volume variance for Product X Is: Multiple Choice O $36,400 favorable. O $75.400 favorable. O $50,400 unfavorable. O $36,400 unfavorable