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

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

Product X Product Y Total
Sales $ 375,000 $ 600,000 $ 975,000
Variable Costs 213,750 300,000 513,750
Contribution Margin $ 161,250 $ 300,000 $ 461,250
Fixed costs 50,000 108,000 158,000
Operating Income $ 111,250 $ 192,000 $ 303,250
Selling Price per unit $ 100 $ 50

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

Product X Product Y Total
Sales $ 380,000 $ 570,000 $ 950,000
Variable Costs 209,000 228,000 437,000
Contribution Margin $ 171,000 $ 342,000 $ 513,000
Fixed costs 50,000 108,000 158,000
Operating Income $ 121,000 $ 234,000 $ 355,000
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 firm's total sales quantity variance for the period is: (Round your intermediate calculations to 2 decimal places.)

Multiple Choice

$124,920 unfavorable.

$109,838 unfavorable.

$57,430 unfavorable.

$88,520 unfavorable.

$238,270 unfavorable.

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