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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

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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 $ 256,000 190,000 $ 66,000 50,000 $ 16,000 $ 100 Product Y $ 440,000 220,000 $ 220,000 108,000 $ 112,000 $ 50 Total $ 696,000 410,000 $ 286,000 158,000 $ 128,000 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 $ 270,000 149,000 $ 121,000 50,000 $ 71,000 3,000 Product Y $ 460,000 184,000 $ 276,000 108,000 $ 168,000 9,000 Total $ 730,000 333,000 $ 397,000 158,000 $ 239,000 Total industry volume for both products X and Y was estimated to be 113,600 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.)

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