Exercise $9-$ Market$-$Share and Market$-$Size Variances: Al$-$ Raffedeen Company produces mobile phone covers. The budgeted and actual data for September, $2018$ follows:

$\backslash$table$[[,$Actual results,Static budget$],[$Units sold,$230,550$ units,$220,000$ units$],[$Sales revenues,ID $3,412,140,$ID $3,300,000$