D&B Ice Cream budgeted sales of 136,480 units of flavor C, assuming that the company would have 16 percent of 853,000 units sold in a particular market. The actual results were 127,050 units, based on a 14 percent share of a total market of 907,500 units. The budgeted contribution margin is $4.50 per unit.

D&B Ice Cream budgeted sales of 136,480 units of flavor C, assuming that the company would have 16 percent of 853,000 units sold in a particular market. The actual results were 127,050 units, based on a 14 percent share of a total market of 907,500 units. The budgeted contribution margin is S4.50 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.) Sales activity variance Market share Industry volume