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	70		40		110
Sales	$ 1,400		$ 400		$ 1,800
Variable Costs	$ 1,120		$ 180		$ 1,300
Contribution Margin	$ 280		$ 220		$ 500
Fixed Costs	$ 75		$ 75		$ 150
Operating Income	$ 205		$ 145		$ 350

	Actual Results
	Welcome Sign		Birdhouse		Total
Units	60		50		110
Sales	$ 900		$ 600		$ 1,500
Variable Costs	$ 606		$ 285		$ 891
Contribution Margin	$ 294		$ 315		$ 609
Fixed Costs	$ 75		$ 75		$ 150
Operating Income	$ 219		$ 240		$ 459

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 320 units per month; the actual volume for the entire market, however, turned out to be only 250 units per month.

Required:

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

2. What is the market share contribution margin variance?

3. What is the market size contribution margin variance?