Alaskan Bulldogs CO. has a long-term contract with Minecraft miners. The following data are available for two brands Alaskan sells:

	Budget Data		Actual Results
	DR	MR	DR	MR
Selling price per pound	$50	$45	$55	$40
Variable cost per pound	$30	$25	$30	$20
Sales (in pounds)	10,000	10,000	8,500	9,500

The total market was estimated to be 100,000 pounds at the time of budget. The actual total market for the year is 95,000 pounds.

The market share variance for Alaskan Bulldogs is:

A) 20,000F

B) 20,000U

C) 5,000F

D) 52,000U

E) 5,000U