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Twitter Company manufactures a remote control device for home theaters. The following data were from the operating period just completed: Actual market size (units) 25,666

Twitter Company manufactures a remote control device for home theaters. The following data were from the operating period just completed:

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Actual market size (units) 25,666 Budgeted market size (units) 24,666 Actual market share 23% Budgeted market share 26% Budgeted selling price per unit $ 71 Actual selling price per unit $ 66 Budgeted variable cost per unit $ 25 Actual variable cost per unit $ 13 What is the firm's market size variance

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