Exercise 17-23 (Algo) Industry Volume and Market Share Variances (LO 17-3) D&B Ice Cream budgeted sales of 144,738 units of flavor C, assuming that the company would have 17 percent of 851,400 units sold in a particular market. The actual results were 108,420 units, based on a 12 percent share of a fotal market of 903,500 units. The budgeted contribution margin is $5.30 per unit Required: Compute the sales activity variance, and break it down into market share variance and the industry volume vanance (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.) Sales activity vanance Market share vanance Industry volume vanance