1. What is the market share variance?

2. What is the market size variance?

3. What is the selling price variance and sales volume variance?

4. What is the sales mix variance and sales quantity variance?

PLEASE PROVIDE CALCULATIONS

Tall Pines Brewery (TPB) makes two specialty beers in its microbrewery: Golden Ale and Dark Ale. Both beers sell for the same price per case in the U.S. market and in the export market. The latter market is primarily European countries. Both beers also have the same variable production costs, though the export product has slightly higher variable costs due to shipping and other distribution costs associated with the export beers. The price, cost, and market information for the two beers are shown below: Budgeted wt Budgeted Actual 28,290 18.eee 46,020 28,350 20, 500 48,850 100 192 $ 99 184 Sales units (cases) Domestic Export Total Price per case Domestic Export Variable cost per case Domestic Export Contribution margin per case Domestic Export Total contribution margin Domestic Export $ 32 $ 31 $896,99 396,680 $878,850 615,000 $28.8870 Industry Budget Industry Actual Sales units (cases) Domestic Export 931,500 659.480 954,550 669,750 The budget was prepared with the expectation that the currency exchange rate would be $1.35 per euro. The actual average exchange rate for the period reflected the falling dollar, at $1.54 per euro