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Winston Company had two products code named X and Y. The fem had the following budget for August Sales Variable Costs Contribution Margini Fixed

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Winston Company had two products code named X and Y. The fem had the following budget for August Sales Variable Costs Contribution Margini Fixed costs Operating Income Selling Price per unit Product X $ 388,000 Product Y $ 542,000 203,280 $ 104,720 14,000 $ 90,720 $ 100 227,640 $314,360 100,000 $214,360 $ 50 $419,088 114,000 $305,000 Total $850,000 430,920 On September 1, the following actual operating results for August were reported Sales Variable Costs Contribution Margin Fixed costs Operating Incone Units Sold Product X Product Y $ 567,000 221,500 $ 364,400 200,500 $ 163,900 14,000 $ 149,900 3,000 $ 345,500 100,000 $ 245,500 9,000 Total $ 931,400 422,000 $ 509,400 114,000 $395,400 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 quantity variance for Product Y is: (Round your 'sales mix' percentage to the nearest whole percent.)

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