Tyson Ltd. budgeted to produce and sell 25,000 units. This represented 10% of the total market. It actually sold 24,000 which represented 8% of the total market. If the company's standard contribution margin is $15, the company's market share variance will be:

a.

$90,000 unfavourable

b.

$60,000 favourable

c.

$15,000 unfavourable

d.

$75,000 favourable