Winston Co. had two products code named X and Y. The firm had the following budget for August: Product X Product Y Sales $286,000 $520,000 Total $806,000 Variable Costs 189,800 218,400 408,200 Contribution Margin Fixed costs Operating Income $ 96,200 50,000 $ 46,200 $301,600 $397,800 Selling Price per unit $ 110.00 108,000 $193,600 $ 50.00 158,000 $239,800 On September 1, the following actual operating results for August were reported: Product X Product Y Sales $360,000 $540,000 Total $900,000 Variable Costs 195,000 216,000 411,000 Contribution Margin $165,000 $324,000 $489,000 Fixed costs 50,000 108,000 158,000 Operating Income $115,000 Units Sold 3,000 $216,000 9,000 $331,000 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 contribution margin sales volume variance for Product X is: