Peninsula Candy Company makes three types of candy bars: Chewy, Chunky, and Choco-Lite (Lite). Sales volume for the annual budget is determined by estimating the total market volume for candy bars and then applying the company's prior year market share, adjusted for planned changes due to company programs for the coming year. Volume is apportioned among the three bars based on the prior year's product mix, again adjusted for planned changes for the coming year.

The following are the company budget and the results of operations for July.

Budget	Chewy						Chunky						Choco-Lite						Total
Sales-units (in thousands)	3,000 bars						3,000 bars						6,000 bars						12,000 bars
Sales-dollars (in thousands)		$	270					$	600					$	960					$	1,830
Variable costs			195						495						780						1,470
Contribution margin		$	75					$	105					$	180					$	360
Manufacturing fixed cost			37						38						59						134
Product margin		$	38					$	67					$	121					$	226
Marketing and administrative costs (all fixed)																					57
Operating profit																				$	169
Actual	Chewy					Chunky							Choco-Lite						Total
Sales-units (in thousands)	2,400 bars						3,000 bars						6,100 bars						11,500 bars
Sales-dollars (in thousands)		$	144					$	600					$	960					$	1,704
Variable costs			72						525						759						1,356
Contribution margin		$	72					$	75					$	201					$	348
Manufacturing fixed cost			40						36						56						132
Product margin		$	32					$	39					$	145					$	216
Marketing and administrative costs (all fixed)																					36
Operating profit																				$	180

Industry volume was estimated at 91.1 million bars for budgeting purposes. Actual industry volume for July was 81.990 million bars.

Required:

Break down the sales activity variance into the parts caused by industry volume and market share.

Market Share Variance
Industry Variance