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Messi Inc. manufactures soccer apparel. As part of the annual budgeting process last year, Messi expected to capture a combined market share of 31% based

Messi Inc. manufactures soccer apparel. As part of the annual budgeting process last year, Messi expected to capture a combined market share of 31% based on total sales across his clothing lines in the United States in 2022. Additionally, the following reflects the budgeted information for Messi's different product lines for 2022:

Jerseys Shorts Shin guards Socks Cleats
Sales Mix 45% 30% 5% 10% 10%
Contribution Margin $82 $34 $9 $38 $86

At year-end, analyst reports indicate that actual market-wide sales volume was only 317,000 units in the U.S. overall, which is 20% lower than anticipated. Messi's actual total sales volume was 118,000 across all product lines for 2022.

What was Messi's market size variance for 2022? (enter favorable variances as a positive number and unfavorable variances as a negative number, round to the nearest dollar)

**CORRECT ANSWER IS 1,472,822 UNFAVORABLE, PLEASE EXPLAIN STEP BY STEP**

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