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

	Product X	Product Y	Total
Sales	$ 386,000	$ 570,000	$ 956,000
Variable Costs	216,000	285,000	501,000
Contribution Margin	$ 170,000	$ 285,000	$ 455,000
Fixed costs	50,000	108,000	158,000
Operating Income	$ 120,000	$ 177,000	$ 297,000
Selling Price per unit	$ 100	$ 50

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

	Product X	Product Y	Total
Sales	$ 400,000	$ 590,000	$ 990,000
Variable Costs	220,000	236,000	456,000
Contribution Margin	$ 180,000	$ 354,000	$ 534,000
Fixed costs	50,000	108,000	158,000
Operating Income	$ 130,000	$ 246,000	$ 376,000
Units Sold	3,000	9,000

Total industry volume for both products X and Y was estimated to be 152,600 units at the time of the budget. Actual industry volume for the period for products X and Y was 100,000 units.

The firm's market share variance for the period is: (Round your intermediate calculations to 2 decimal places.)

Multiple Choice

• $5,530 unfavorable.

• $29,830 unfavorable.

• $22,620 favorable.

• $59,640 favorable.

• $88,720 favorable.