Winston Company had two products code named X and Y. The firm had the following...

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Winston Company 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 $ 324,000 213,840 $ 110,160 10,000 $ 100,160 $ 100 Product Y $ 558,000 234, 360 $ 323,640 100,000 $ 223,640 $ 50 Total $ 882,000 448,200 $ 433,800 110,000 $ 323,800 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 $ 367,600 204,500 $ 163,100 10,000 $ 153,100 3,000 Product Y $ 639,000 225,500 $ 413,500 100,000 $ 313,500 Total $ 1,006,600 430,000 $ 576,600 110,000 $ 466,600 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 products X and Y was 100,000 units. The sales quantity variance for Product Y is: (Round your 'sales mix' percentage to the nearest whole percent.)

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