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The market-size variance is the difference between two amounts: (1) the budgeted amount at budgeted mix based on the actual market size in units and

The market-size variance is the difference between two amounts: (1) the budgeted amount at budgeted mix based on the actual market size in units and the actual market share, and (2) the budgeted amount at budgeted mix based on actual market size in units and the budgeted market share.

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