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 $300,000 $384,000 $684,000
Variable costs $200,000 $168,000 $368,000
Contribution margin $100,000 $216,000 $316,000
Fixed costs $100,000 $216,000 $316,000
Operating income ($40,000) $108,000 $68,000
Units sold 2,500 6,000

Required:
a. The sales quantity variance for Product X is:
b. The selling price variance for Product × is:
c. The contribution margin sales volume variance for Product X is: