Winston Co. had two products code named X and Y. The rm had the following budget for August: Product X Product Y Total Sales $298,666 $532,666 $836,666 Variable Costs 196,686 223,446 426,126 Contribution Margin $161,329 $368,569 $469,889 Fixed costs 16,666 166,666 116,666 Operating Income $ 91,329 $268,569 $299,889 Selling Price per unit $ 199 $ 59 On September 1, the following actual operating results for August were reported: Product X Product Y Total Sales $249,666 $441,666 $696,666 Variable Costs 87,156 176,466 263,556 Contribution Margin $161,859 $264,669 $426,459 Fixed costs 46,666 166,666 146,666 Operating Income $121,859 $164,669 $286,459 Units Sold 3,999 9,999