Contribution Margin Variance, Contribution Margin Volume Variance, Market Share Variance, Market Size Variance

Sulert, Inc., produces and sells gel-filled ice packs. Sulerts performance report for April follows:

		Actual		Budgeted
Units sold		290,000		300,000
Sales		$1,450,000		$1,515,000
Variable costs		652,500		636,300
Contribution margin		$ 797,500		$ 878,700
Market size (in units)		1,250,000		1,200,000

Required:

1. Calculate the contribution margin variance and the contribution margin volume variance. In your computations, round the contribution margin per unit to three decimal places.

Contribution margin variance	$ Unfavorable
Contribution margin volume variance	$ Unfavorable

2. Calculate the market share variance and the market size variance. In your computations, round the unit contribution margin to three decimal places and round the market share percentage to one decimal place (for example, .8439 would be rounded to 84.4%). Round your final answers to the nearest dollar. (CMA adapted)

Market share variance $15289.38 is wrong	$ Unfavorable
Market size variance $7322.5 is wrong	$ Favorable

Please Help me only with the Market Share Variance and the Market size Variance