D&B Ice Cream budgeted sales of 153,180 units of flavor C, assuming that the company would have 18 percent of 851,000 units sold in a particular market. The actual results were 135,375 units, based on a 15 percent share of a total market of 902,500 units. The budgeted contribution margin is $5.50 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 Actual sales volume for the firm is below its budgeted sales volume. x [1,090,000 units (b)] 22% = 25,300 more units Industry volume (a) Market share Required: Find the missing amounts: [(d)-(c)] (e) = 54,500 fewer units (a) Actual minus budgeted sales volume (b) Budgeted industry volume (c) Budgeted market share percent (d) Actual market share percent (e) Actual industry volume fewer units units % % units Find the below graph. [(b)(d)] (c)(a) Industry volume 100,000 more units Market share [(e) (8%)] (3,030,000 units) = 121,200 more units Required: Find the missing amounts: (Round "Actual market share" value to 1 decimal places.) a. Industry volume variance b. Actual industry volume c. Budgeted market share d. Budgeted industry volume e. Actual market share fewer units units % units %