MD$12$ MD$22$ MD$32$

Budgeted sales in units $114,75076,500191,250$

Budgeted selling price per unit $$27\mathrm{.}50$ $$18\mathrm{.}00$ $$19\mathrm{.}00$

Budgeted variable cost per unit $$22\mathrm{.}00$ $$14\mathrm{.}50$ $$14\mathrm{.}00$

Actual sales in units $131,60094,000150,400$

Actual selling price per unit $$27\mathrm{.}75$ $$18\mathrm{.}50$ $$19\mathrm{.}20$

Actual variable cost per unit $$22\mathrm{.}50$ $$15\mathrm{.}00$ $$15\mathrm{.}50$

$(6$ points$)$ Assume Med Corp. from the previous problem actual results included a $5\mathrm{.}0\%$ market share

based on Med$$s total sales of the market for the current period. The estimated the total market share

for sales was $6\mathrm{.}0\%$ for the MD$12,$ MD$22$ and MD$32$ products during the same period.

a$.$ The firm's market share variance based on contribution margin for the period is:

$1)$ $$8,236$ Unfav

$2)$ $$18,551$ Unfav

$3)$ $$309,188$ Unfav

$4)$ $$364,720$ Unfav

b$.$ The firm's market size variance based on contribution margin for the period is:

$1)$ $$277,663$ Fav

$2)$ $$333,195$ Fav

$3)$ $$15,762$ Fav

$4)$ $ $1,892$ Fav