Winston Co. had two products code named X and Y. The firm had the following budget for August: Product X Product Y Sales $250,000 $498,000 Total $748,000 Variable Costs 125,000 226,000 351,000 Contribution Margin $125,000 $272,000 $397,000 Fixed costs Operating Income 14,000 $111,000 100,000 114,000 $172,000 $283,000 Selling Price per unit $ 100 $ 50 On September 1, the following actual operating results for August were reported: Product X Product Y Total Sales $264,000 $567,000 $831,000 Variable Costs 92,400 226,800 319,200 Contribution Margin $171,600 $340,200 $511,800 Fixed costs 40,000 Operating Income $131,600 100,000 $240,200 140,000 $371,800 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 mix variance for Product X is: (Round your 'sales mix' percentage to the nearest whole percent.) Multiple Choice $10,000 unfavorable. $31,352 unfavorable. $58,919 unfavorable. $58,919 favorable. $30,000 favorable.