27. (6 points) Windswept Co. has two products: Mills & Vanes. The firm had the following budget for the current period: Mills Vanes Sales $360,000 $432,000 Variable costs 192.000 216.000 Contribution Margin $168,000 $ 216,000 Fixed Costs 130,000 108,000 Operating Income $ 38,000 108,000 Sales price per unit $ 150 $ 60 Actual results for the current period were as follows: Mills Sales $ 300,000 Variable costs 195,000 Contribution Margin $ 105,000 Fixed Costs 130,000 Operating Income $ (25,000) # of units sold 2,500 Vanes $ 540,000 280,000 $ 260,000 108,000 $ 152,000 10,000 Industry volume for these types of wind products was estimated to be 120,000 units at the time of the budget. Actual industry volume for the period was 125,000 units. The firm's market share variance based on contribution margin for the period is: a. $5,670 unfavorable b. $80,000 favorable C. $100,000 favorable d. $124,000 favorable The firm's market size variance based on contribution margin for the period is: a. $16,000 favorable b. $216,000 favorable C. $20,000 favorable d. $110,000 favorable