D&B Ice Cream budgeted sales of 136,000 units of flavor C, assuming that the company would have 16 percent of 850,000 units sold in a particular market. The actual results were 126,000 units, based on a 14 percent share of a total market of 900,000 units. The budgeted contribution margin is $6 per unit.

Required:

Compute the sales activity variance, and break it down into market share and industry volume. (Indicate the effect of each variance by selecting "F" for favorable, or "U" for unfavorable. If there is no effect, do not select either option.)