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Winston Co- had two products code named X and Y. The firm had the following budget for August: 49 Product X Product Y Total Sales $286,999 $529,999 $895,999 Variable Costs 188,888 218,488 488,288 imnm Contribution Margin $ 86,288 $381,588 $392,888 Fixed costs 58,888 188,888 158,888 8perating Income $ 45,299 $193,599 $239J3'39 Selling Price per unit $ 118.88 $ 58.88 On September 1, the following actual operating results for August were reported: Product I Product Y Total 53195 $369,999 $549,999 $999,999 Variable- Costs 195,888 216,888 411,888 Contribution Margin $185,888 $324,888 $489,888 Fixed COStS 59,999 198,999 159,999 Operating Income $112993 $215,999 $331:993 Units Sold 3,999 9,999 ' Total industry.l volume for both products X and Y was estimated to be 138,888 units at the time of the budget. Actual industry volume for the period for products X and Y was 188,888 units. The contribution margin sales volume variance for Product X is