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 $ 50 Total $ 767,280 402, 210 $ 365,070 158,000 $ 207,070 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 Product Y $ 544,000 221,000 $ 323,000 113,000 $ 210,000 9,500 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