5. Frames For You Inc. sells frames for eyewear. The company has three basic styles: A113, B243 and C112. The budgeted sales and contribution margins (CM) along with the actual activity for the last period are as follows Actual Budgeted Unit CM $56 $78 $ 90 Unit Style A113 B243 C112 Unit sales 25,200 35,400 26,000 86,600 CM $ 60 $ 80 $95 Unit sales 24,000 37,000 28,000 89,000 Frames For You had budgeted based on capturing a 5% share of the predicted market of 1,780,000 frames. The actual market size was 1,790,000 frames. What are the market size and market share variances for Frames For You? Usee unrounded numbers for intermediate calculations a) Market share variance: $191,452 U; market size variance: $39,663 F b) Market share variance: $215,373 U; market size variance: $37,600 F c) Market share variance: $217,269 U; market size variance: $37,931 F d) Market share variance: $230,029 U; market size variance: $39,663 F