Britian Infonautics, Inc., produces handheld Windows CE^TM compatible organizers. Britian Infonautics markets three different handheld models. PalmPro is a souped-up version for the executive on the go: PalmCE is a consumer-oriented version and PalmKid is a stripped-down version for the young adult market. Britian Infonautics' senior vice president of marketing prepared his budget at the beginning of the third quarter assuming a 24% market share based on total sales. Foolinstead Research estimated that the total handheld-organizer market would reach sales of 450,000 units worldwide in the third quarter. However, actual sales in the third quarter were 412,000 units. Budgeted and actual operating data for the company's third quarter of 2014 are as follows: Requirements Calculate the market-share and market-size variances for Britian Infonautics in the third quarter of 2014 (calculate all variances in terms of contribution margins). Explain what happened based on the market-share and market-size variances. 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