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Seven Company produces two products: X55 and J33. Information for the period just ended appears below. Product Unit Sales Contribution Margin per Unit Budgeted Actual

Seven Company produces two products: X55 and J33. Information for the period just ended appears below.

Product

Unit Sales

Contribution Margin per Unit

Budgeted

Actual

X55

60,000

63,000

$25.00

J33

20,000

22,000

$10.00

Total Company

80,000

85,000

Total Market

2,500,000

2,125,000

What is the market share variance?

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