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

	Product X	Product Y	Total
Sales	$ 280,680	$ 508,000	$ 788,680
Variable Costs	196,476	203,200	399,676
Contribution Margin	$ 84,204	$ 304,800	$ 389,004
Fixed costs	50,000	108,000	158,000
Operating Income	$ 34,204	$ 196,800	$ 231,004
Selling Price per unit	$ 120	$ 50

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

	Product X	Product Y	Total
Sales	$ 361,600	$ 541,600	$ 903,200
Variable Costs	197,000	218,000	415,000
Contribution Margin	$ 164,600	$ 323,600	$ 488,200
Fixed costs	52,000	110,000	162,000
Operating Income	$ 112,600	$ 213,600	$ 326,200
Units Sold	3,040	9,200

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.