The Knife Store (KS) operates in the local market of Springfield, Ilinois. (KS) produces three typeso knives that have budgeted and actual sales data for knife products in the Springfield IL market as follows for the current month: udgeted sales in units udgeted selling price per unit udgeted variable cost per unit ctual sales in units ctual selling price per unit ctual variable cost per unit Pocket 7,200 5.00 3.00 10,800 $4.50 $2.50 Paring 4,800 $6.00 $ 2.00 3,600 5.00 2.00 Bread 4,000 $ 7.50 $2.50 7,200 $ 8.00 $ 2.00 ssume KS budgeted a 25% market share of total Knife product sales. Reliable industry data indicates hat the actual total number of knives sold for the month in Springfieid market was 72,000 a. Calculate the Market-Size Variance. b. Calculate the Market-Share Variance