Compute the sales-quantity variance and break it down into the market-size and market-share variances.

Maritza’s cost-management team takes a contribution-margin perspective when doing sales variance analysis. (Hint: Use the same formulas given in Appendix C but substitute the contribution margin for the sales price. Remember to express your analysis in terms of the real, Brazil’s national currency.)

One aspect of sales-variance analysis involves helping management gain insight into the company’s market share. Select one of the following companies (or any company you choose) and use the Internet to gather information about that company’s share of a particular market. You also might need to use the Internet to access economic data about the overall industry volume for the type of product you selected

(e.g., Www.ia-online.com/stats/index.htm).

DaimlerChrysler (www.daimlerchrysler.com)

General Motors (www.gm.com)

Toyota (www.toyota.com)

Required Estimate the market share in a particular product area (e.g., minivans or sport utility vehicles) for the company you selected.