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A&D Ice Cream budgeted sales of 144,636 units of flavor C, assuming that the company would have 17 percent of 850,800 units sold in a

A&D Ice Cream budgeted sales of 144,636 units of flavor C, assuming that the company would have 17 percent of 850,800 units sold in a particular market. The actual results were 108,240 units, based on a 12 percent share of a total market of 902,000 units. The budgeted contribution margin is $5.60 per unit.

Required:

Compute the sales activity variance, and break it down into market share and industry volume.

Sales Activity Variance ?
Market Share ?
Industry Volume ?

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