D&B Ice Cream budgeted sales of 144,534 units of flavor C, assuming that the company would have 17 percent of 850,200 units sold in a particular market. The actual results were 108,060 units, based on a 12 percent share of a total market of 900,500 units. The budgeted contribution margin is $5.90 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