3. The Tempest Company has the following information for the current year.

	Actual	Budget
Sales Units
Product X	22,000	20,000
Product Y	33,000	30,000
Total	55,000	50,000
Sales Mix for each Product
Product X	40.0%	40.0%
Product Y	60.0%	60.0%
Price
Product X	$22.00	$20.00
Product Y	$35.00	$30.00
Variable Cost per Unit
Product X	$15.00	$14.00
Product Y	$16.00	$18.00

The industry budget is 2 million units and the actual result for the industry is 2.5 million units.

Required:

1. Compute the contribution margin sales mix variance for product X.
2. Compute the contribution margin sales mix variance for product Y.
3. Compute the contribution margin sales volume variance for product X.
4. Compute the contribution margin sales volume variance for product Y.
5. Compute the contribution margin sales quantity variance for product X.
6. Compute the contribution margin sales quantity variance for product Y.
7. Compute the market share variance for Tempest.
8. Computer the market size variance for Tempest.