D&B Ice Cream budgeted sales of 136, 288 units of flavor C, assuming that the company would have 16 percent of 851, 800 units sold in a particular market. The actual results were 126, 630 units, based on a 14 percent share of a total market of 904, 500 units. The budgeted contribution margin is $5.10 per unit. Required: 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