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

Product X Product Y Total

Sales $ $294,600$ $ $538,000$ $ $832,600$

Variable Costs $198,855215,200414,055$

Contribution Margin $ $95,745$ $ $322,800$ $ $418,545$

Fixed costs $50,000108,000158,000$

Operating Income $ $45,745$ $ $214,800$ $ $260,545$

Selling Price per unit $ $120$ $ $50$

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

Product X Product Y Total

Sales $ $366,400$ $ $546,400$ $ $912,800$

Variable Costs $203,000224,000427,000$

Contribution Margin $ $163,400$ $ $322,400$ $ $485,800$

Fixed costs $58,000116,000174,000$

Operating Income $ $105,400$ $ $206,400$ $ $311,800$

Units Sold $3,1609,800$

Total industry volume for both products X and Y was estimated to be $138,000$ units at the time of the budget. Actual industry volume for the period for products X and Y was $106,400$ units.

The contribution margin sales volume variance for Product X is:

Multiple Choice