Shepherd Ltd. sold 7,200 units last year at an actual contribution margin of $16. Actual sales represented 6% of the industry volume. It had budgeted for 10,000 units or 8% of the total market at a standard contribution margin is $15. The company's market size variance was: $42,000 unfavourable $34,800 unfavourable $36,000 unfavourable $6,000 unfavourable