TB MC Qu. 16-75 (Algo) The firm's market share variance for the period: Winston Company Winston Company had two products code named X and Y. The firm had the following budget for August: Sales Variable Costs Contribution Margin Fixed costs Operating Income Selling Price per unit Product X $ 276,000 194,000 $ 82,000 50,000 $ 32,000 $ 100 Product Y $ 460,000 230,000 $ 230,000 108,000 $ 122,000 $ 50 Total $ 736,000 424,000 $ 312,000 158,000 $ 154,000 On September 1, the following actual operating results for August were reported: Sales Variable costs Contribution Margin Fixed costs Operating Income Units Sold Product x $ 290,000 160,000 $ 130,000 50,000 $ 80,000 3,000 Product Y $ 480,000 192,000 $ 288,000 108,000 $ 180,000 9,000 Total $ 770,000 352,000 $ 418,000 158,000 $ 260,000 Total industry volume for both products X and Y was estimated to be 119,600 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 market share variance for the period is: (Round your intermediate calculations to 2 decimal places.) Multiple Choice $4,850 unfavorable. $26,170 unfavorable. o $19,860 favorable. O $52,180 favorable. O $77,910 favorable