what is the market -share variance for -2 August 2017 14-27 Variance analysis, multiple products. Emcee Inc. manufactures and sells two fruit drinks: Kostor and Limba. Budgeted and actual results for 2017 are as follows: Budget for 2017 Actual for 2017 Selling Variable Cost Cartons Selling Variable Cost Cartons Product Price per Carton Sold Price per Carton Sold Kostor $12.00 $7.20 130,000 $12.50 $8.00 132,000 Limba $15.00 $8.25 120,000 $16.00 108,000 $1.75 Emcee Inc. prepared the budget for 2017 assuming a 20% market share based on total sales in the Midwest region of the United States. The total fruit drinks market was estimated to reach sales of 1.25 million cartons in the region. However, actual total sales volume in the western region was 1.5 million cartons