MK Company has two products that it sells to the same market. Below are its budgeted and actual operating results for the year just completed:

		Budget	Actual
Unit sales
Product X		31,500	78,000
Product Y		81,000	44,000
Unit contribution margin
Product X	$	4.8	3.9
Product Y	$	13	14
Unit selling price
Product X	$	13	14
Product Y	$	30	29

Industry volume was estimated to be 1,425,000 units at the time the budget was prepared. Actual industry volume for the period was 1,720,000 units. MK measures variances using contribution margin.

The market share variance is: (Round percentage answers to nearest whole percent and other values to 2 decimal places.)

$75,400 unfavorable.

$91,990 unfavorable.

$171,900 unfavorable.

$184,040 unfavorable.

$224,700 unfavorable.