2. Tesla Electric budgeted for the sale of 13,000 electric cars at a budgeted contribution margin of $1000 per car. The forecast of 13,000 was based on an expected market size of 50,000 cars and a 26% market share. Tesla was able to gain an actual market share of 30% and the overall market for electric cars increased by 20%. The market share variance for operating income for Tesla was a) $ 0.52 M (favorable) b) $ 2.0 M (unfavorable) c) $ 2.0 M (favorable) d) $ 2.4 M (favorable) e) None of the above