Nappon Co. has two products named X and Y. The firm had the following master budget for the year just completed: Sales Variable Costs Contribution Margin Fixed costs Operating Income (Loss) Selling Price per unit Product X $251,000 150,600 $100,400 130,000 $(29,600) $ 100 Product Y $342,000 136,800 $205,200 108,000 $ 97,200 $ 50 Total $593,000 287,400 $305,600 238,000 $ 67,600 The following actual operating results were reported after the year was over: Sales Variable Costs Contribution Margin Fixed costs Operating Income (Loss) Units Sold Product X $363,600 236,300 $ 127,300 140,000 $(12,700) 3,090 Product Y $543,600 220,500 $323, 100 112,500 $210,600 9,450 Total $907,200 456,800 $450,400 252,500 $197,900 The sales quantity variance for Product X is: (Round your intermediate calculation to 2 decimal places.) Multiple Choice $12,000 favorable. $60,000 favorable. $34,452 favorable. $33,000 favorable. $69,000 unfavorable