Winston Company had two products code named X and Y. The firm had the following budget for August: On September 1 , the following actual operating results for August were reported: Total industry volume for both products X and Y was estimated to be 132,000 units at the time of the budget. Actual industry volume for the period for products X and Y was 101,600 units. The contribution margin sales volume variance for Product X is: Multiple Choice $11,300 unfavorable. $14,200 favorable. $20,800 favorable. $20,800 unfavorable. $25,236 favorable