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 ActualBudgeted Wt Avg CM

Sales units (cases)

Domestic 30,000 30,350

Export 20,000 22,500

Total 50,000 52,850

Price per case

Domestic $104 $103

Export 106 108

Variable cost per case

Domestic $70 $70

Export 84 76

Contribution margin per case

Domestic $34 $33

Export 22 32

Total contribution margin

Domestic $1,020,000$1,001,550

Export 440,000720,000$29.2000

Industry Budget Industry Actual

Sales units (cases)

Domestic 941,500 964,550

Export 667,400 677,750

The budget was prepared with the expectation that the currency exchange rate would be $1.37 per euro. The actual average exchange rate for the period reflected the falling dollar, at $1.58 per euro.

Required:

1. What is the market share variance?

2. What is the market size variance?

3. What is the sellingprice variance andsales volume variance?

4. What is the sales mix variance and sales quantity variance?