4. A company has the following data from the most recent financial period: Static budget variance Sales mix variance Market share variance Sales volume variance $980,000 U $161,500 F $100,000 U $105,000 F Which of the following statements is correct? a) The market size variance is $43,500 F. b) The flexible budget variance is $875,000 F c) The sales quantity variance is $266,500 U d) The sales quantity variance is $818,500 F