Senior management decides the marketing team should not be held responsible for the loss of a major distributor that if accounted for in the planning would have reduced expected market share to 45%. To counter a further loss of distributors, senior management also agrees that planned/expected spending on distribution costs should have been six cents per unit sold rather than five. What is the new total variance that has to be explained? $2,938,000 $3,440,000 O $3,118,000 O Other