In 2014, the annual size of the U.S. market is 23 million smartphone units. Assume that Apple budgeted its market share for the whole year at 40%. At the end of the year, market share of Apple turned out to be 39% while the market grew from 23 million units to 24 million units. Requirement: Expressing your answer in millions of dollars (i.e., $2,250,000 would be entered as 2.25) Calculate the market size variance for the whole year of 2013 when price/cost information is given as follows: Actual Budgeted $400 Price per unit Cost per unit Contribution margin per unit $450 $210 $200 200 240 Denote a favorable variance with a positive number and unfavorable variance with a negative number. Remember to express the answer in millions of $ and use only two decimal points