Sulert, Inc., produces and sells gel-filled ice packs. Sulerts performance report for April follows:

Actual: units sold 290,000, sales $1,450,000, variable costs 652,500, contribution margin $797,500, market size in units 1,250,000

Budgeted: units sold 300,000; sales $1,515,000, variable costs 636,300, contribution margin $878,700, market size in units 1,200,000

Required: 1. Calculate the contribution margin variance and the contribution margin volume variance. 2. Calculate the market share variance and the market size variance. (CMA adapted)