51. The Parsons Company has budgeted to capture 25% of the market in which they operate which currently contains 1,000 stores. The budgeted contribution margin per unit sold is $4.50. If they were actually able to capture only 20% of the market, but their actual contribution margin was $5.00 per unit, their market share variance was: A. $250 favorable B. $225 unfavorable C. $250 unfavorable D. $225 favorable