inston Co. had two products code named X and Y. The firm had the following budget for August: Product X Product Y Total Sales $ 190,000 $ 486,000 $ 676,000 Variable Costs 81,700 202,000 283,700 Contribution Margin $ 108,300 $ 284,000 $ 392,300 Fixed costs 14,000 100,000 114,000 Operating Income $ 94,300 $ 184,000 $ 278,300 Selling Price per unit $ 100 $ 50 On September 1, the following actual operating results for August were reported: Product X Product Y Total Sales $ 243,000 $ 405,000 $ 648,000 Variable Costs 85,050 162,000 247,050 Contribution Margin $ 157,950 $ 243,000 $ 400,950 Fixed costs 40,000 100,000 140,000 Operating Income $ 117,950 $ 143,000 $ 260,950 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 sales mix variance for Product X is: