11. (20 points) Alum manufactures aluminum strips for commercial building construction. Alum makes three types of strips 1/8 inch, 1/4 inch and 1/2 inch. Actual and Budget operating data by product for the most recent reporting period are as follows: 1/2 in. 20,000 Budgeted sales in units Budgeted selling price per unit Budgeted variable cost per unit Actual sales in units Actual selling price per unit Actual variable cost per unit 1/8 in. 7,500 $ 20 $ 15 4,200 $ 25 $ 16 1/4 in. 22,500 $ 30 $ 17 16,800 $ 35 $ 18 $ 40 $ 20 21,000 $ 42 $ 22 Assume Alum actual results included a 2.0% market share based on Alum's total sales of the local market in the current period. The estimated total market was sales of 1,250,000 of 1/8, 1/4 and 1/2-inch aluminum strips for the same period. a. Calculate the market share variance and market-size variance for the period. Show all work