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 $255,000 153,000 $102,000 130,000 $(28,000) $ 100 Product Y $350,000 140,000 $210,000 108,000 $102,000 $ 50 Total $605,000 293,000 $312,000 238,000 $ 74,000 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 $362,000 197,500 $164,500 217,600 $(53, 100) 3,050 Product Y $542,000 218,500 $323,500 110,500 $213,000 9, 250 Total $904,000 416,000 $488,000 328,100 $ 159,900 The sales quantity variance for Product Y is: (Round your 'sales mix' percentage to nearest whole percent and other answers to 2 decimal places.) Multiple Choice $60,225 favorable. $33,500 favorable. $34,800 favorable. $5,400 favorable. O $69,600 unfavorable