The cost analyst for Sheffer Systems collected the following data concerning direct materiais: Required: Compute the direct materials cost variances. Note: Indicate the effect of each variance by selecting "F" for favorable, or "U" for unfavorable. If there is no effect, do not either option. Appoline Juices budgeted sales of 87,600 units of Grape, assuming that the company would have 30 percent of 292,000 units sold in a particular market. The actual results were 79,300 units sold by Appoline, which represented a 26 percent share of the total market The budgeted contribution margin is $11.00 per unit. Required: Compute the sales activity variance, and break it down into market share variance and the industry volume variance. Note: Indicate the effect of each variance by selecting "F" for favorable, or "U" for unfavorable. If there is no effect, do not select either option