How to answer these questions?

QUESTION 1 Nyandi Gunnin is a young entrepreneur selling glasses of water on beaches in the south-east of France. For December 2020, she budgeted the following contribution income statement (where the volume refers to glasses of water sold): Accounts Budget Volume 6,250.00 Revenues 9,375.00 Variable costs 6,250.00 Contribution margin 3,125.00 Fixed costs 2,500.00 Operating inco ne 625.00 The actual number of glasses sold for this period was 6,020 and this led to an operating income of 353.08. What is the flexible budget variance? (1 point) Hint: static budget variance = volume variance + flexible budget variance. + a. 167.50 (F) b. 407.50 (0) C. 396.92 (F) d. 172.61 (U) e. 156.92 (U) QUESTION 2 Shaheera al-Shaker serves cocktails in private parties. For 2020, she expected the local market to consist of 20,000 cocktails and that she would capture 10.00% of this market. However, Shaheera sold 2,030 out of a market of 22,500 units. In addition, he gathered the following data about the price and unit variable cost of each cocktail sold: Data Budget Actual Selling price for one glass of cocktail 7.40 7.50 Centiliters of cocktail consumed per glass 30.00 29.00 Purchasing price of one centiliter of cocktail 0.16 0.17 What is the market share variance? (1 point) a. 572.00 (F) b. 502.58 (U) c. 572.00 (U) d. 629.20 (U) e. 565.40 (U)