Industry Volume and Market Share Variances: Bozeman Merchandising Company budgeted sales of 20,000 units of product B, assuming the company would have 20 percent of 100,000 units sold in a particular market. The actual results were 18,000 units, based on a 15 percent share of a total market of 120,000 units. The budgeted contribution margin is $2 per unit.

Required: Compute the sales activity variance and break it down into market share and industry volume.