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 $386,000 216,000 $170,000 50,000 $ $120,000 $ 100 Product Y $570,000 285,000 $285,000 1 108,000 $177,000 $ 50 Total $956,000 501,000 $455,000 158,000 $297,000 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 $400,000 220,000 $180,000 50,000 $130,000 3,000 Product Y $590,000 236,000 $354,000 108,000 $246,000 9,000 Total $990,000 456,000 $534,000 158,000 $376,000 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 $386,000 216,000 $170,000 50,000 $ $120,000 $ 100 Product Y $570,000 285,000 $285,000 1 108,000 $177,000 $ 50 Total $956,000 501,000 $455,000 158,000 $297,000 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 $400,000 220,000 $180,000 50,000 $130,000 3,000 Product Y $590,000 236,000 $354,000 108,000 $246,000 9,000 Total $990,000 456,000 $534,000 158,000 $376,000