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 $256,666 $454,666 $716,666 Variable Costs 153,666 295,166 448,766 Contribution Margin $162,466 $158,966 $261,366 Fixed costs 136,666 168,666 238,666 Operating Income (Loss) $(27,666) $ 56,966 $ 23,366 Selling Price per unit $ 166 $ 56 l The following actual operating results were reported after the year was over: Product X Product Y Total Sales $361,666 $541,666 $963,266 Variable Costs 235,666 218,666 453,666 Contribution Margin $126,666 $323,666 $456,266 Fixed costs 146,666 116,666 256,666 Operating Income (Loss) $(13,466) $213,666 $266,266 Units Sold 3,949 16,866