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Winston Co. had two products code named X and Y. The firm had the following budget for August: Product X Product Y Total Sales $

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

Product X Product Y Total
Sales $ 304,000 $ 538,000 $ 842,000
Variable Costs 200,640 225,960 426,600
Contribution Margin $ 103,360 $ 312,040 $ 415,400
Fixed costs 8,000 100,000 108,000
Operating Income $ 95,360 $ 212,040 $ 307,400
Selling Price per unit $ 100 $ 50

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

Product X Product Y Total
Sales $ 363,600 $ 549,000 $ 912,600
Variable Costs 199,500 220,500 420,000
Contribution Margin $ 164,100 $ 328,500 $ 492,600
Fixed costs 54,500 112,500 167,000
Operating Income $ 109,600 $ 216,000 $ 325,600
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 sales quantity variance for Product Y is: (Round your sales mix percentage to whole percentage.)

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