D&B Ice Cream budgeted sales of 136,000 units of flavor C, assuming that the company would have

Question:

D&B Ice Cream budgeted sales of 136,000 units of flavor C, assuming that the company would have 16 percent of 850,000 units sold in a particular market. The actual results were 126,000 units, based on a 14 percent share of a total market of 900,000 units. The budgeted is $6 per unit.
Required
Compute the sales activity variance, and break it down into market share and industry volume.
Contribution Margin
Contribution margin is an important element of cost volume profit analysis that managers carry out to assess the maximum number of units that are required to be at the breakeven point. Contribution margin is the profit before fixed cost and taxes...