4. A company has the following data from the most recent financial period: Static budget variance $980,000 U Sales mix variance $161,500 F Market share variance $100,000 U Sales volume variance $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.