D&B Ice Cream budgeted sales of 136, 096 units of flavor C, assuming that the company would have 16 percent of 850, 600 units percent share of a total market of 901, 500 units. The budgeted contribution margin is $5.70 per unit. Compute the sales volume (also known as activity variance) variance, and break it down into market share and market size (also known as industry volume) variance