Tesla Electric budgeted for the sale of 10,000 electric cars at a budgeted contribution margin of $800 per car. The forecast of 10,000 was based on an expected market size of 50,000 cars and a 20% market share. Tesla was able to gain an actual market share of 25% and the overall market for electric cars increased by 12.5%. The market size variance for operating income for Tesla was

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