QUESTION:

Winston Company had two products code named X and Y. The firm had the following budget for August:

	Product X	Product Y	Total
Sales	$ 375,000	$ 600,000	$ 975,000
Variable Costs	213,750	300,000	513,750
Contribution Margin	$ 161,250	$ 300,000	$ 461,250
Fixed costs	50,000	108,000	158,000
Operating Income	$ 111,250	$ 192,000	$ 303,250
Selling Price per unit	$ 100	$ 50

On September 1, the following actual operating results for August were reported:

	Product X	Product Y	Total
Sales	$ 380,000	$ 570,000	$ 950,000
Variable Costs	209,000	228,000	437,000
Contribution Margin	$ 171,000	$ 342,000	$ 513,000
Fixed costs	50,000	108,000	158,000
Operating Income	$ 121,000	$ 234,000	$ 355,000
Units Sold	3,000	9,000

Total industry volume for both products X and Y was estimated to be 130,000 units at the time of the budget. Actual industry volume for the period for products X and Y was 100,000 units.

The firm's total sales quantity variance for the period is: (Round your intermediate calculations to 2 decimal places.)

Multiple Choice

$124,920 unfavorable.

$109,838 unfavorable.

$57,430 unfavorable.

$88,520 unfavorable.

$238,270 unfavorable.