Contribution Margin Variance, Contribution Margin Volume Variance, Market Share Variance, Market Size Variance Sulert, Inc., produces and sells gel-filled ice packs. Sulert's performance report for April follows: Actual Budgeted 290,000 300,000 51,450,000 $1,515,000 652,500 636,300 Contribution margin 797,500 878,700 Market size (in units) 1,250,000 1,200,000 Units sold Sales Variable costs Required: 1. Calculate the contribution margin variance and the contribution margin volume variance. In your computations, round the contribution margin per unit to three decimal places. 81,200 Unfavorable Contribution margin variance Contribution margin volume variance 2. Calculate the market share variance and the market size variance. In your computations, round the unit contribution margin to three decimal places and round the market share percentage to one decimal place (for example, .8439 would be rounded to 84.4%). Round your final answers to the nearest dollar (CMA adapted) Market share variance Market size variance 29,290Unfavorable X Unfavorable Favorable Feedback