In 2019, the annual size of the smartphone market is 23 million units. Apple budgeted their market share for the entire 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.

What is the market size variance for the whole year of 2018 when cost/price information is given as follows:

	Budgeted		Actual
Price per unit	$400		$450
Cost per unit	$200		$210
Contribution margin per unit	200		240

*Answer in millions of $