Appoline Juices budgeted sales of 87,780 units of Grape, assuming that the company would have 30 percent of 292,600 units sold in a particular market. The actual results were 79,690 units sold by Appoline, which represented a 26 percent share of the total market. The budgeted contribution margin is $11.00 per unit.

Required:

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

Note: 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.

\begin{tabular}{|l|l|l|} \hline Sales activity variance & & U \\ \hline Market share variance & & U \\ \hline Industry volume variance & & F \\ \hline \end{tabular}