Hayeraft Inc. has three customer segments; (a) small, (b) medium and (large). The following information is provided: (a) small segment - Revenue at list price $10M, Discounts from list price $0.5M, Cost of good sold $6.8M, Delivery and Ordering costs $0.7M. (b) medium segment - Revenue at list price $12M, Discounts from list price $0.7M, Cost of good sold $7.5M, Delivery and Ordering costs $0.6M. (c) large segment - Revenue at list price $15M, Discounts from list price $1.25M, Cost of good sold $9M, Delivery and Ordering costs $1.05M. Additional information: - Distribution costs are $1.2M distributed in the proportion of 3:4:5 for small, medium and large respectively - Corporate sustaining costs are $0.8M in the proportion of 1:3:4 for small, medium and large respectively. What is the profit or loss of the large segment using the customer cost hierarchy report? From the following information, calculate the market share variance. Budgeted market share - 25% Actual market share - 28% Market Capitalization - $2,000,000 Actual market size - 900,000 units Budgeted Selling price per unit - $500 Budgeted Variable cost per unit - $275