Winston Co. had two products code named X and Y. The firm had the following budget for August: Product X Product Y Total Sales $326, 260 $592, 950 $919, 210 Variable Costs 217 , 500 249 , 000 466, 500 Contribution Margin $108, 760 $343, 950 $452, 710 Fixed costs 50,000 108, 000 158, 000 Operating Income $ 58, 760 $235, 950 $294, 710 Selling Price per unit $ 110 $ 50 On September 1, the following actual operating results for August were reported: Product X Product Y Total Sales $525, 000 $612, 000 $1, 137, 000 Variable Costs 262, 500 244, 800 507, 300 Contribution Margin $262, 500 $367, 200 $ 629, 700 Fixed costs 50,000 108, 000 158, 000 Operating Income $212, 500 $259, 200 $ 471, 700 Units Sold 3,000 9,000