Frames For You Inc. sells frames for eyewear. The company has three basic styles: A113, B243 and C112. The budgeted sales and contribution margins along with the actual activity for the last period are as follows:

Actual Budgeted Style Unit sales Unit CM Unit sales Unit CM

A113 25,200 $ 56.00 24,000 $ 60.00 B243 35,400 $ 78.00 37,000 $ 80.00 C112 26,000 $ 90.00 28,000 $ 95.00 86,600 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 Inc.? Use 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: $230,045 U; market size variance: $39,663 F