D&B Ice Cream budgeted sales of 144,840 units of flavor C, assuming that the company would have 17 percent of 852,000 units sold in a particular market. The actual results were 108,600 units, based on a 12 percent share of a total market of 905,000 units. The budgeted contribution margin is $5.00 per unit. Required: Compute the sales activity variance, and break it down into market share variance and the industry volume variance. (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. Enter your answers rounded to the nearest whole dollar.) Sales activity variance Market share variance Industry volume variance Stacy, Inc., produces a product using a process that allows for substitution between two materials, Alpha and Beta. The company has the following direct materials data for its product. Standard costs for one unit of output Alpha 24 units of input at Beta 48 units of input at $ 8.00 $16.50 The company had the following results in June. Units of output produced 3,800 units Materials purchased and used Alpha 99,200 units at $ 7.50 Beta 174,400 units at $16.80 Required: a. Compute materials price and efficiency variances. b. Compute materials mix and yield variances