In last months budget, a company anticipated selling 49354 units of its product, with total industry sales expected to be 2778672 units. The actual sales level was just 42834 units with market share of 0.0146. The average sales price was $4.91, while the company had budgeted for $4.49. In addition, actual variable costs were $88523, while the budget had anticipated variable costs of $84439.

Calculate I_a (round to 3 significant digits).

Calculate S_b (round to 3 significant digits).

Calculate the market share variance (absolute value, round to whole number).