Hopworks Co-op sells two types of brewing hops, Amarillo and Cascade. The monthly budget for sales is based on a combination of last year's performance, a forecast of industry sales, and the company's expected share of the market. The following information is provided for June: Budgeted Actual Amarillo Cascade Amarillo Cascade Selling Price per kg $100 $120 $105 $115 Variable cost per kg 40 48 42 45 Sales (in kgs) 7,000 5,000 8,000 6,000 Budgeted fixed costs are $35,000. Actual fixed costs are $50,000 The industry volume for Amarillo and Cascade hops of the type sold by Hopworks had been budgeted at 40,000 kilograms for June. Actual industry volume for the month was 43,000 kilograms. What is the market-size variance in dollars? Is the market-size variance favourable (f) or unfavourable (u)? What is the market-share variance in dollars? Is the market-share variance favourable (f) or unfavourable (u)?