ABC company are doing beraverage business. In their budget of last month, they expected to sell 53438 units , with 3046107 units of expected total industry sales. However, the actual sales was 45622 units with 0.0151 market share. The average price was $4.41, and ABC budgeted for $4.09. The actual variable costs were $101235, and ABC budgeted variable costs is $92231.

1. Calculate actual valume

2. Calculate Expected volume

3.Calculate the market share variance

4.Is the above variance favorable or unfavorable?