Please view the image

Winston Co. had two products code named X and Y. The firm had the following budget for August: 50 Product X Product Y Total Sales $286,999 $529,899 $895, 989 Variable Costs 189,899 218,499 498,289 36mm Contribution Margin $ 98,298 $381,698 $39?,888 Fixed costs 58,888 188,888 158,888 Operating Income $ 45,299 $193,599 $239433?) Selling Price per unit $ 118.98 $ 58.98 [ Dn September 1, the following actual operating results for August were reported: Product X Product Y Total Sales $388,988 $549,889 $988,988 Variable Costs 195,888 216,889 411,888 Contribution Margin $185,998 $324,889 $489,988 Fixed costs 58,988 198,889 158,988 Operating Income $115,999 $219,999 $331,999 Units Sold 3,988 9,889 ' Total industryr volume for both products X and Y was estimated to be138,888 units at the time of the budget. Actual industry volume for the period for products X and Y was 188,888 units- The firm's market share variance for the period is