D&B Ice Cream budgeted sales of 144,942 units of flavor C, assuming that the company would have 17 percent of 852,600 units sold in a particular market. The actual results were 108,780 units, based on a 12 percent share of a total market of 906,500 units. The budgeted contribution margin is $4.70 per unit. Compute the sales activity variance, and break it down into market share and industry volume