Vaughn, Inc. produces three different grades of shovels. The differences among the shovels are due to the materials and construction of the handles. These differences result in cost and selling price differences. Vaughns product strategy is to provide high quality, long-lasting tools. Originally, the target market was construction and landscape design companies. They introduced the low-price model when home renovation enthusiasts started asking for Vaughn products but seemed reluctant to pay the price for professional-grade tools. Estimated sales information for the upcoming 6 months is as follows (assume an even distribution over the 6 months).

		Market Size (shovels)		Vaughn Sales (shovels)		Selling Price		Variable Costs
Professional Grade		30,300		25,300		$155		$50
Performance Grade		19,700		4,900		$ 98		$36
Home Repairs		50,500		9,900		$ 31		$15

Due to an upturn in the housing market and a stronger economy, 3 months into this 6-month planning period, actual sales information indicated the following.

		Market Size (shovels)		Vaughn Sales (shovels)		Selling Price		Variable Costs
Professional Grade		20,150		18,250		$155		$50
Performance Grade		7,650		1,750		$ 98		$36
Home Repairs		35,350		9,900		$ 31		$15

Analyze the market share and market size variances. (Enter all amounts as positive. Round intermediate calculations to 6 decimal places, e.g. 1.546572 and final answers to 0 decimal places, e.g. 5,125.)

		Market Share Variance			Market Size Variance
Professional Grade		$			$
Performance Grade		$			$
Home Repair		$			$
Total		$			$

As a result of the results for the first 3 months, Vaughn increased the selling price of the professional-grade shovel to $166 and the home repairs shovel to $36. Further, the selling price of the performance grade shovel was reduced to $93. The sales results for the second 3 months are as follows

		Market Size (shovels)		Vaughn Sales (shovels)		Selling Price		Variable Costs
Professional Grade		20,150		18,250		$166		$50
Performance Grade		9,850		1,970		$ 93		$36
Home Repairs		40,250		14,800		$ 36		$15

Analyze the market changes and the effect of the sales price change. (Enter all amounts as positive. Round intermediate calculations to 6 decimal places, e.g. 1.546572 and final answers to 0 decimal places, e.g. 5,125.)

		Market Share Variance			Market Size Variance
Professional Grade		$			$
Performance Grade		$			$
Home Repair		$			$
Total		$			$