Earle Soup Company makes three varieties of soups: Bean, Tomato, and Vegetable. Sales volume for the annual budget is determined by estimating the total market volume for soups and then applying the company's prior year market share, adjusted for planned changes due to company programs for the coming year. Volume is apportioned among the three varieties of soup based on the prior year's product mix, again adjusted for planned changes for the coming year.

The following are the company budget and the results of operations for the most recent quarter.

Industry volume for the quarter was estimated at $1\mathrm{.}2$ million cases for budgeting purposes

Actual industry volume for the quarter was $1,140,000$ cases.

Required:

a$.$ Determine the sales price and sales acrivity variances.

b$.$ Breakdown the sales activity variance into the parts caused by industry volume and market share.

Industry volume for the quarter was estimated at $1\mathrm{.}2$ million cases for budgeting purposes. Actual industry volume for the quarter was $1,140,000$ cases.