Extreme Tablet Inc. (ETI) produces tablet computers. ETI markets three different handheld models. Pro is a souped-up version for the executive on the go; Consumer is a consumer-oriented version; and Lite is a stripped-down version for the young adult market. You are ETI's senior vice president of marketing. The CEO has discovered that the total contribution margin came in lower than budgeted, and it is your responsibility to explain to him why actual results are different from the budget. Budgeted and actual operating data for the company's third quarter of 2018 are as follows:

Budgeted Data:

Budgeted Operating Data, Third Quarter 2018

	Selling Price	Variable Cost per Unit	Sales Volume in Units	Market Volume
Pro	$379	$182	12,500	20,000
Consumer	269	98	37,500	40,000
Lite	149	65	50,000	65,000

Actual Data:

Actual Operating Data, Third Quarter 2018

	Selling Price	Variable Cost per Unit	Sales Volume in Units	Market Volume
Pro	$349	$178	11,000	17,500
Consumer	285	92	44,000	50,000
Lite	102	73	55,000	57,500

Required

1. Calculate the sales-price variance for Pro and Consumer
2. Calculate the sales-volume variance for Consumer and Lite
3. Calculate the sales-quantity variance for Pro and Lite
4. Calculate the sales-mix variance for Pro and Consumer
5. Calculate the market-volume variance for Consumer and Lite
6. Calculate the market-share variance for Consumer and Lite

Question 4 options: