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Barb Slate Inc. (BSI) produces tablet computers. BSI markets three different handheld models. SlatePro is a souped-up version for the executive on the go; Slate

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Barb Slate Inc. (BSI) produces tablet computers. BSI markets three different handheld models. SlatePro is a souped-up version for the executive on the go; Slate is a consumer-oriented version, and SlateLite is a stripped-down version for the young adult market Barb Slate's senior vice president of marketing prepared his budget at the beginning of the third quarter assuming a 40% market share based on total sales. The total tablet market was estimated by Foolinstead Research to reach sales of 282,500 units worldwide in the third quarter. However, actual sales in the third quarter were 400,000 units. Budgeted and actual operating data for the company's third quarter of 2018 are as follows: - X Actual data Budgeted data Actual Operating Data, Third Quarter 2018 Budgeted Operating Data, Third Quarter 2018 able (F) or unfavourable Variable Cost Contribution Variable Cost Contribution Sales Volume Contribution Selling Price Contribution Margin per Unit Sales Volume in Units Selling Price per Unit Dollars per Unit Margin per Unit in Units Dollars SlatePro $ 350 S 178 172 10,120 $ GA SlatePro $ $ 184 GA 193 10,170 1,962,810 $ 377 271 Slate 285 93 192 1,740,640 6,182,400 1,689,120 Slate 98 32,200 49.680 173 48,590 54.240 8,406,070 4.393,440 SlateLite 106 72 34 SlateLite 148 67 81 ble (U). (For amounts 92,000 $ 9,612,160 113,000 $ 14,762,320 - X Required Print Done Requirement 2. EX While the market sh sales-quantity variance of $ 1. Calculate the market share and market-size variances for BSI in the third quarter of 2018 (calculate all variances in terms of contribution margins). 2. Explain what happened based on the market share and market-size variances. 3. Calculate the actual market size, in units, that would have led to no market-size variance again using budgeted contribution margin per unit). Use this market-size figure to calculate the actual market share that would have led to a zero market-share variance

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