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 X. $272,280 204,210 $ 68,070 50,000 $ 18,070 $120 Product Y $495,000 198,000 $297,000 108,000 $ 189,000 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 $ 364,000 200,000 $ 164,000 55,000 $ 109,000 3,100 $ 50 Product Y $544,000 221,000 $ 323,000 113,000 $210,000 9,500 Total $767,280 402,210. $ 365,070 158,000 $ 207,070 Total $ 908,000 421,000 $ 487,000 168,000 $319,000 Total Industry volume for both products X and Y was estimated to be 135,000 units at the time of the budget. Actual industry volume for the period for products X and Y was 104.000 units. The contribution margin sales volume variance for Product X is