Dianes Designs is a small business run out of its owners house. For the past 6 months, the company has been selling two products, a welcome sign and a birdhouse. The owner has been concerned about the companys marketing effectiveness. The master budget and actual results for March of this year follow:

	Master Budget
	Welcome Sign				Birdhouse				Total
Units		240				210				450
Sales	$	4,800			$	2,100			$	6,900
Variable costs		3,840				945				4,785
Contribution margin	$	960			$	1,155			$	2,115
Fixed costs		75				75				150
Operating income	$	885			$	1,080			$	1,965

	Actual Results
	Welcome Sign				Birdhouse				Total
Units		230				220				450
Sales	$	3,450			$	2,640			$	6,090
Variable costs		825				417				1,241
Contribution margin	$	2,625			$	2,223			$	4,849
Fixed costs		75				75				150
Operating income	$	2,550			$	2,148			$	4,699

The total market for welcome signs for each of the last 6 months was 500 budgeted and 500 actual. Diane expected the total market for birdhouses to be 1,680 units per month; the actual volume for the entire market, however, turned out to be only 1,100 units per month.

Required:

1. Compute Dianes actual market share for welcome signs and birdhouses.

2. What is the market share contribution margin variance? (Leave no cell blank; if there is no effect enter "0" and select "None" from dropdown. Do not round intermediate calculations. Round your answers to 2 decimal places.)

3. What is the market size contribution margin variance? (Leave no cell blank; if there is no effect enter "0" and select "None" from dropdown. Do not round intermediate calculations. Round your answers to 2 decimal places.)

4. Explain possible reasons for these variances.