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 $220,000 132,000 $ 88,000 6,000 $ 82,000 $ 100 Product Y $492,000 196,800 $295,200 100,000 $195, 200 $ 50 Total $712,000 328,800 $383,200 106,000 $277,200 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 $362,800 198,500 $164,300 53,500 $110,800 3,000 Product Y $477,000 219,500 $257,500 111,500 $146,000 9,000 Total $839,800 418,000 $421,800 165,000 $256,800 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 sales mix variance for Product Y is: (Round your sales mix percentage to whole percentage.) Multiple Choice $48,160 unfavorable. $27,160 favorable. $23,530 favorable. O $25,200 unfavorable. $20,900 favorable