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Pair Company has two products named X and Y . The firm had the following master budget for the year just completed: Product X Product

Pair Company 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 $ 243,000 $ 374,000 $ 617,000
Variable Costs 146,000149,600295,600
Contribution Margin $ 97,000 $ 224,400 $ 321,400
Fixed costs 130,000108,000238,000
Operating Income (Loss) $ (33,000) $ 116,400 $ 83,400
Selling Price per unit $ 100 $ 50
The following actual operating results were reported after the year was over:
Product X Product Y Total
Sales $ 366,800 $ 546,800 $ 913,600
Variable Costs 203,500224,500428,000
Contribution Margin $ 163,300 $ 322,300 $ 485,600
Fixed costs 210,400116,500326,900
Operating Income (Loss) $ (47,100) $ 205,800 $ 158,700
Units Sold 3,1709,850
The sales quantity variance for Product Y is: (Round your intermediate calculations to 2 decimal places.)

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