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Nappon Co. has two products named X and Y. The firm had the following master budget...

Nappon Co. has two products named X and Y. The firm had the following master budget for the year just completed:

Product X Product Y Total
Sales $260,000 360,000 $620,000
Variable Costs   156,000   180,000 336,000
Contribution Margin $104,000 $180,000 $284,000
Fixed Costs   130,000   108,000 238,000
Operating Income ($26,000) $72,000 $46,000
Selling Price per unit $130.00 $60.00


The following actual operating results were reported after the year was over:

Product X Product Y Total
Sales $202,500 $467,500 $670,000
Variable Costs   117,000   212,500 329,500
Contribution Margin $85,500 $255,000 $340,500
Fixed Costs   140,000   108,000 248,000
Operating Income ($54,500) $147,000 $92,500
Units Sold 1,500 8,500

1. The sales quantity variance for Product X is:

2. The selling price variance for Product × is:

3.the contribution margin sales volume variance for Product X is:

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