Tall Pines Brewery (TPB) makes two specialty beers in its microbrewery: Golden Ale and Dark Ale. Both beers sell for the same price per case in the U.S. market and in the export market. The latter market is primarily European countries. Both beers also have the same variable production costs, though the export product has slightly higher variable costs due to shipping and other distribution costs associated with the export beers. The price, cost, and market information for the two beers are shown below:

	Budgeted				Actual				Budgeted Wt Avg CM
Sales units (cases)
Domestic		37,000				37,350
Export		27,000				29,500
Total		64,000				66,850
Price per case
Domestic	$	118			$	117
Export		120				122
Variable cost per case
Domestic	$	77			$	77
Export		98				83
Contribution margin per case
Domestic	$	41			$	40
Export		22				39
Total contribution margin
Domestic	$	1,517,000			$	1,494,000
Export		594,000				1,150,500			$	32.9844

	Industry Budget			Industry Actual
Sales units (cases)
Domestic		976,500			999,550
Export		695,400			705,750

The budget was prepared with the expectation that the currency exchange rate would be $1.44 per euro. The actual average exchange rate for the period reflected the falling dollar, at $1.72 per euro.

Required:

1. What is the market share variance? (in dollars)

2. What is the market size variance? (in dollars)

3. What is the selling price variance and sales volume variance? (in dollars)

4. What is the sales mix variance and sales quantity variance? (in dollars)

(For all requirements, do not round intermediate calculations. Round your answers to 2 decimal places.)