5. Delta Divisions estimated sales volume of 100,000 cases based on an estimated 400,000 cases being sold in Deltas market and the assumption that Delta would maintain its historical market share of 25 percent (= 100,000 cases or 400,000 cases * 25% market share). The volume in the industry increased from 400,000 units to 500,000 because a change in tastes led to increased consumption of energy drinks; Deltas market share, however, fell dramatically from 25 percent to 16 percent (= 80,000 cases - 500,000 cases) as customers sought newer brands. Assuming Deltas contribution margin of $5 per unit did not change, Deltas industry volume variance is _____.

A. $100,000 favorable

B. $125,000 favorable

C. $125,000 unfavorable

D. $225,000 unfavorable

E. none of the above