The next year's budget for Howard, Inc., a multi-product company, is given below:

	Product A				Product B
Sales	$	1,890,000			$	1,377,000
Variable costs		919,800				594,000
Fixed costs		500,000				500,000
Net income	$	470,200				283,000
Units		252,000				108,000
Market share		12.5	%			20.0	%

At the end of the year, the total fixed costs and the variable costs per unit were exactly as budgeted, but the following units per product line were sold. Howard analyzes the effects its sales variances have on the profitability of the company.

Product Lines		Units		Sales			Mkt share
A		252,230		$	1,848,579		15.0	%
B		113,770		$	1,479,010		17.0	%

Required: (Be sure to indicate whether the variance is favorable or unfavorable.) a. Compute the sales activity variance for each product. b. Compute the market share variance for each product. c. Compute the industry volume variance for each product.