Pottery Company produces two ceramic products: a vase and a bowl. The following table summarizes the sales information for the most recent period.

Part a:

What is the sales mix variance for the Bowl?

a. $19,600 unfavourable.

b. $5,600 unfavourable.

c. $12,600 favourable.

d. None of the above

Part b:

What is the market size variance?

a. $13,000 favourable.

b. $18,000 favourable.

c. $38,750 favourable.

d. None of the above.

Part c:

What is the market share variance?

a. $12,500 unfavourable.

b. $20,150 unfavourable.

c. $31,250 unfavourable.

d. None of the above

Planning Unit Sales Actual Unit Sales Contribution Margin per unit Planned total market unit sales Actual total market unit sales Vase 1000 1400 $50 120000 130000 Bowl 1500 1400 $70 80000 120000 Planning Unit Sales Actual Unit Sales Contribution Margin per unit Planned total market unit sales Actual total market unit sales Vase 1000 1400 $50 120000 130000 Bowl 1500 1400 $70 80000 120000