Speedy Printing manufactures soft cover books. For January, the following information is available:

Budgeted market size (units) 125,000

Budgeted market share 18%

Budgeted average contribution margin per unit $1.20

Actual market size (units) 100,000

Actual market share 19%

Actual average contribution margin per unit $1.22

Required:

Compute the market-share variance, the market-size variance, and the sales-quantity variance in terms of the contribution margin.