TB MC Qu. 16-107 (Algo) The firm's market size variance: Gourmet Aroma Coffee House Gourmet Aroma Coffee House has an exclusive contract with Columbia exporters. Two brands of gourmet coffee are imported, Morning Thunder (MT) and Evening Tender (ET). The following data are provided for the current fiscal year: Price per pound Variable cost per pound Sales (in pounds) Budgeted ET $ 50 $ 90 25 54 2,980 2,980 Operating Results MT ET $ 60 $ 85 27 60 2,880 3,520 The total market was estimated to be 59,600 pounds at the time of budget. The actual total market for the year is 51,200 pounds. What is the firm's market size variance? (Round your intermediate percentage answers to nearest whole percent.) Multiple Choice $24,820 unfavorable. $25,620 unfavorable $26,860 unfavorable. $27.820 unfavorable. $36,620 unfavorable