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

	Product X	Product Y	Total
Sales	$ 286,000	$ 520,000	$ 806,000
Variable Costs	189,800	218,400	408,200
Contribution Margin	$ 96,200	$ 301,600	$ 397,800
Fixed costs	50,000	108,000	158,000
Operating Income	$ 46,200	$ 193,600	$ 239,800
Selling Price per unit	$ 110.00	$ 50.00

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

	Product X	Product Y	Total
Sales	$ 360,000	$ 540,000	$ 900,000
Variable Costs	195,000	216,000	411,000
Contribution Margin	$ 165,000	$ 324,000	$ 489,000
Fixed costs	50,000	108,000	158,000
Operating Income	$ 115,000	$ 216,000	$ 331,000
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 sales mix variance for Product Y is