The Chair Company manufactures chairs. Budgeted and actual operating data for the past year are

$\backslash$table$[[,$Static Budget,Static Budget,Actual Results,Actual Results$],[,$Home,,Home,Office$],[\backslash$table$[[$Number of$],[$chairs sold$]],260,000,,248,400,],[\backslash$table$[[$Contribution$],[$margin$]],$$$26,000,000,,$$$22,356,000,]]$

The industry volume for chairs of the type sold by the Chair company had been estimated at $2,600,000.$ Actual industry volume for the year was $2,200,000$ chairs.

Compute the market$-$share variance and market$-$size variances. $($Calculate actual and budgeted market share percentages to two decimal places.$)(6$ points$)$