Winston Co. 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 Product Y $336,000 $520,000 206,000 260,000 $130,000 $260,000 50,000 108,000 $ 80,000 $152,000 $ 100 $ 50 Total $856,000 466,000 $390,000 158,000 $232,000 18 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 Product Y $350,000 $540,000 193,000 216,000 $157,000 $324,000 50,000 108,000 $107,000 $216,000 3,000 9,000 Total $890,000 409,000 $481,000 158,000 $323,000 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 firm's market size variance for the period is. (Do not round intermediate calculations.)