24) Gourmet Aroma Coffee

Gourmet Aroma Coffee House has an exclusive contract with Columbia exporters, Two brands of gourmet coffee are imported, Morning Thunder (MT) and Evening Tender (ET), The following data are provided for the current fiscal year: Budgeted Operating Results MT ET MT ET Price per pound $ 79 $ 88 $ 76 $ 76 Variable cost per pound 4B 48 44 49 Sales (in pounds) 4,666 4,666 3,966 5,646 The total market was estimated to be 80,000 pounds at the time of budget The actual total market for the year is 75,000 pounds, What is the firm's market share variance? (Round your intermediate percentage answers to nearest whole percent.)