D&B Ice Cream budgeted sales of 153,504 units of flavor C, assuming that the company would have 18 percent of 852,800 units sold in a particular market. The actual results were 136,050 units, based on a 15 percent share of a total market of 907,000 units. The budgeted contribution margin is $4.60 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.)