NEWCO has budgeted and actual operating data as follows:

Budget Sales Units Contribution Margin per unit

A. Product A 35,000 $420

B. Product B 45,000 580

C. Product C 20,000 400

Expected total market share for budget data was 25% of entire market

Actual Sales % of total Contribution Margin per unit

A. Product A 30% $440

B. Product B 50 575

C. Product C 20 385

Actual total units sold by NEWCO: 112,500; actual total market size: 480,000

Determine the following contribution margin variances: Static Budget, Flexible Budget, Sales Volume, Sales Mix, Sales Quantity, Market Share, and Market Size. Be sure to indicate Favorable or Unfavorable.