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

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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 $ 286,000 189,800 $ 96,200 50,000 $ 46,200 $ 110.00 Product Y $520,000 218,400 $ 301,600 108,000 $ 193,600 $ 50.00 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 $360,000 195,000 $ 165,000 50,000 Product Y $ 540,000 216,000 $324,000 $ 115,000 3,000 108,000 $ 216,000 9,000 Total $ 806,000 408,200. $ 397,800 158,000 $ 239,800 Total $ 900,000 411,000 $489,000 158,000 $ 331,000 Total industry volume for both products X and Y was estimated to be 130,000 uni at the time of the budget. Actual industry volume for the period for products X and Y was 100,000 units. The contribution margin sales volume variance for Product X is: 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 $ 286,000 189,800 $ 96,200 50,000 $ 46,200 $ 110.00 Product Y $520,000 218,400 $ 301,600 108,000 $ 193,600 $ 50.00 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 $360,000 195,000 $ 165,000 50,000 Product Y $ 540,000 216,000 $324,000 $ 115,000 3,000 108,000 $ 216,000 9,000 Total $ 806,000 408,200. $ 397,800 158,000 $ 239,800 Total $ 900,000 411,000 $489,000 158,000 $ 331,000 Total industry volume for both products X and Y was estimated to be 130,000 uni at the time of the budget. Actual industry volume for the period for products X and Y was 100,000 units. The contribution margin sales volume variance for Product X is: