Debbie's Delight attains a 10% market share based on total sales of the Calgary market. The total

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Debbie's Delight attains a 10% market share based on total sales of the Calgary market. The total Calgary market is expected to be 1,000,000 kilograms in sales volume for August 2015. The actual total Calgary market for August 2015 was 960,000 kilograms in sales volume.

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Compute the market-share and market-size variances for Debbie's Delight in August 2015. Calculate all variances in contribution-margin terms. Comment on the results.

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Cost Accounting A Managerial Emphasis

ISBN: 978-0133138443

7th Canadian Edition

Authors: Srikant M. Datar, Madhav V. Rajan, Charles T. Horngren, Louis Beaubien, Chris Graham

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