cost accounting

Persimmon Corp. manufactures car batteries in two models. The following information about Persimmon is provided for the month of August The budgeted average unit contribution margin is $24.50 Budgeted unit sales for the entire industry were 400,000 units of all model types, and actual unit sales for the industry were 500,000 units. What is the Market size variance? A. $60,000(F) B. $40,123(F) C. $51,450(F) D. $60,000(U)