Breeden Electric budgeted for the sale of 20,000 electric cars at a budgeted contribution margin of $500 per car. The forecast of 20,000 was based on an expected market size of 50,000 cars and a 40% market share. Breeden Electric was able to achieve an actual market share of 35% and the overall market for electric cars increased by 20%.

The market share variance for operating income for Breeden Electric was

		$1.5 Mn (unfavorable)
		$2.0 Mn (unfavorable)
		$1.5 Mn (favorable)
		$1.25 Mn (favorable)
		$2.0 Mn (favorable)
		$1.25 Mn (unfavorable)