1. Arena Corporation has two products: A and B. The firm had the following master budget for the year just completed:

   	Product A	Product B	Total
   Sales	$300,000	$450,000	$750,000
   Variable Costs	$150,000	$180,000	$330,000
   Fixed Costs	$50,000	$60,000	$110,000
   Operating Income	$100,000	$210,000	$310,000
   Units	10,000	9,000	19,000
   Selling Price per unit	$30	$50
   Variable Cost per unit	$15	$20

   The following operating results were reported after the year was over:

   	Product A	Product B	Total
   Sales	$320,000	$460,000	$780,000
   Variable Costs	$160,000	$200,000	$360,000
   Fixed Costs	$50,000	$60,000	$110,000
   Operating Income	$110,000	$200,000	$310,000
   Units Sold	11,000	9,000	20,000
   Selling Price per unit	$29	$51
   Variable Cost per unit	$14.55	$22.22

   The total market was estimated to be 50,000 units at the time of budget. The actual total market for the year is 65,000 units. Arena uses CM per unit for its volume variance analysis. The market share variance for Arena is:

   		$103,895F
   		$103,895U
   		$37,760U
   		$37,760F
   		$75,600U