past year are:Static BudgetNumber of chairs soldContribution marginHome$260,000$$$26,000,000$Office$140,000$$$11,200,000$Home$248,400$$$22,356,000$Actual ResultsOffice$165,600$$$13,248,000101112131415161718192021222324252627282930313233$The industry volume for residential and office chairs of the type sold by the Chair company had been estimated at $2,400,000.$ Actual industry volume for the year was $2,200,000$ chairs.Required:a$)$ Compute the sale$-$mix variance and the sales$-$ quantity variance by type oshair, and in total.

b$)$ Compute the market$-$share variance and market$-$size variances. $($Calculate actual and budgeted market share percentages to four decimal places.$)$