Albury Corporation sold 121,500 units of its only product last period. It had budgeted sales of 120,000 units based on an expected market share of 30 percent. The sales activity variance for the period is $27,000 F. The industry volume variance was $270,000 F.

Required: a. What is the budgeted contribution margin per unit for the product? b. What is the actual industry volume? c. What was the actual market share for Albury? (Round your answer into whole percentage.) d. What is the market share variance? (Indicate the effect of each variance by selecting "F" for favorable, or "U" for unfavorable. If there is no effect, do not select either option.)