At the beginning of the sales cycle, Apple had projected a 40% share of the phone market that is estimated at 23 million units. Apple expected to sell 3 units of its Pro model for every 5 units of its Base model.

At the end of the sales cycle, Apples market share turned out to be 39% while the market-wide sales came in at 24 million units. Actual sales for Apple were equally split between the Pro model and the Base model.

Calculate the market size variance given the following information reprices and costs.

	Budgeted	Budgeted	Actual	Actual
	Base Model	Pro Model	Base Model	Pro Model
Price per unit	$400	$700	$450	$725
Variable cost per unit	200	300	210	310
Contribution margin per unit	200	400	240	415

*Adjust for the product mix before decomposing the quantity variance into portions relating to market share and market size.