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 companys 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 years 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.

Budget (all units and costs in thousands)
	Bean		Tomato		Vegetable		Total
Sales-units	30	cases	30	cases	60	cases	120	cases
Sales-dollars	$ 2,160		$ 3,600		$ 5,040		$ 10,800
Variable costs	1,440		2,760		3,480		7,680
Contribution margin	$ 720		$ 840		$ 1,560		$ 3,120
Manufacturing fixed cost	480		480		720		1,680
Product margin	$ 240		$ 360		$ 840		$ 1,440
Marketing and administrative costs (all fixed)							900
Operating profit							$ 540

Actual (all units and costs in thousands)
	Bean		Tomato		Vegetable		Total
Sales-units	24	cases	30	cases	63	cases	117	cases
Sales-dollars	$ 1,812		$ 3,600		$ 5,040		$ 10,452
Variable costs	1,152		2,652		3,744		7,548
Contribution margin	$ 660		$ 948		$ 1,296		$ 2,904
Manufacturing fixed cost	492		624		498		1,614
Product margin	$ 168		324		$ 798		$ 1,290
Marketing and administrative costs (all fixed)							570
Operating profit							$ 720

Industry volume for the quarter was estimated at 1.2 million cases for budgeting purposes. Actual industry volume for the quarter was 1,140,000 cases.

Required:

a. Determine the sales price and sales activity variances.

b. Break down the sales activity variance into the parts caused by industry volume and market share.