Winston Co. 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 $286,000 189,800 $ 96, 200 50,000 $ 46,200 $ 110.00 Product Y $520,000 218,400 $301,600 108,000 $193,600 $ 50.00 Total $806,000 408,200 $397,800 158,000 $239,800 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 $360,000 195,000 $165,000 50,000 $115,000 3,000 Product Y $540,000 216,000 $324,000 108,000 $216,000 9,000 Total $900,000 411,000 $489,000 158,000 $331,000 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 contribution margin sales volume variance for Product X is: Multiple Choice $6,600 unfavorable. $8,300 favorable. $12,200 favorable. $12,200 unfavorable. $14,800 favorable