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

	Product X	Product Y	Total
Sales	$286,000	520,000	$806,000
Variable Costs	189,800	218,400	408,200
Contribution Margin	$96,200	$301,600	$397,800
Fixed Costs	50,000	108,000	158,000
Operating Income	$46,200	$193,600	$239,800
Selling Price per unit	$110.00	$50.00

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

	Product X	Product Y	Total
Sales	$360,000	$540,000	$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	$216,000	$331,000
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 selling price variance for Product Y is:

		$90,000 favorable.
		$43,200 unfavorable.
		$90,000 unfavorable.
		$35,000 favorable.
		$50,000 unfavorable.