Budget Actual VC per VC per Model Selling Price Units Sold Selling Price Units Sold Unit Unit Model A $120 $60 1,500 $100 $50 1,170 Model B $140 $100 1,500 $150 $110 1,430 Actual Units Sold for all models Actual Sales-Mix Budgeted Budgeted Contribution Sales-Mix ) x Margin per Percentage Unit Sales- Mix Variance ( Percentage For your convenience, the UCM and sales mix for each product are computed in the following table: Budget Actual UCM Sales mix UCM Sales mix $60 50% $50 45% $40 50% $40 55% Question 28 (3 points) Using the same data in Question 26, the budgeted market share based on total sales of 37,500 units was 8% (for 3,000 units) when actual total sale volume was 26,000 units in the market. Assuming the budgeted contribution margin per composite unit was $100, compute the market share variance. Market- share Variance Actual Market size in Units xl Actual market share Budgeted Budgeted Contribution market ) ~ Margin per composite unit share for budgeted mix a) $52,000 b) $43,000 U c) $52,000 F d) $43,000 F