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 Y $ 541,000 216,400 Product X $ 296,040 197,360 $ 98,680 50,000 $ 324,600 108,000 $ 48,680 $ 120 $ 50 $ 216,600 Total $ 837,040 413,760 $ 423,280 158,000 $ 265,280 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 $ 366,800 203,500 $ 163,300 58,500 $ 104,800 3,170 Product Y $ 546,800 224,500 $ 322,300 116,500 $ 205,800 9,850 Total $ 913,600 428,000 $ 485,600 175,000 $ 310,600 Total industry volume for both products X and Y was estimated to be 138,500 units at the time of the budget. Actual industry volume for the period for products X and Y was 106,800 units. The contribution margin sales volume variance for Product X is: