Exercise 17-26 (Static) Industry Volume and Market Share Variances (LO 17.3) Appoline Juices budgeted sales of 87,000 units of Grape, assuming that the company would have 30 percent of 290,000 units sold in a particular market. The actual results were 78,000 units sold by Appoline, which represented a 26 percent share of the total market. The budgeted contribution margin is $11 per unit. Required: Compute the sales activity variance, and break it down into market share variance and the industry volume variance. Note: 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