C. W. McCall sells a goldplated souvenir mug; McCall expects to sell 1,600 units for $45 each to earn a $25 contribution margin per unit. Janice McCall, president, expects the years total market to be 40,000 units. For the year just completed, the local college won the national hockey championship, and as a result, the total actual market was 120,000 units. C. W. McCall sold 2,400 units and calculates sales variances using contribution margin.

What is the firms market size variance?