In last months budget, a company anticipated selling 58350 units of its product, with total industry sales expected to be 2365754 units. The actual sales level was just 43000 units with market share of 0.0282. The average sales price was $4.50, while the company had budgeted for $5.00. In addition, actual variable costs were $86000, while the budget had anticipated variable costs of $99200. Calculate Ia (round to 3 significant digits).

Find: I_a, S_b and market share variance. Steps are required.