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

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

Product X Product Y Total
Sales $ 256,000 $ 440,000 $ 696,000
Variable Costs 190,000 220,000 410,000
Contribution Margin $ 66,000 $ 220,000 $ 286,000
Fixed costs 50,000 108,000 158,000
Operating Income $ 16,000 $ 112,000 $ 128,000
Selling Price per unit $ 100 $ 50

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

Product X Product Y Total
Sales $ 270,000 $ 460,000 $ 730,000
Variable Costs 149,000 184,000 333,000
Contribution Margin $ 121,000 $ 276,000 $ 397,000
Fixed costs 50,000 108,000 158,000
Operating Income $ 71,000 $ 168,000 $ 239,000
Units Sold 3,000 9,000

Total industry volume for both products X and Y was estimated to be 130,000 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 size variance for the period is: (Round your intermediate calculations to 2 decimal places. Round your percentages to 4 decimal places. Example: Round .14447 to .1445 or 14.45%.)

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