The following information applies to the questions displayed below 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 US 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 Actual Budgeted Wt Avg CM Sales units (cases) Domestic Export Total Price per case Domestic Export Variable cost per 33,000 23,000 56,000 33.350 25,500 58,850 $ 110 $ 109 112 Domestic Export Contribution margin per case Domestic Export Total contribution margin Domestic $1,221,000 Export 506.000 $1,200,600 892,500 $30.8393 Industry Budget Industry Actual cases) Sales units Domestic Export 956,500 679,400 979,550 689,750 The budget was prepared with the expectation that the currency exchange rate would be $1.40 per euro The actual average exchange rate for the period reflected the falling dollar at $164 per euro. Required: L What is the market share variance? 2. What is the market size variance? 3. What is the selling price variance and sales volume variance? 4. What is the sales mix variance and sales quantity variance