Wheat Inc. has an exclusive contract with an exporter. Two brands of wheat are imported, labeled AB and CD. The following data are provided for the current fiscal year:

	Budgeted								Actual Results
	AB				CD				AB				CD
Price per bushel	$	20			$	10			$	25			$	12
Variable cost per bushel	$	15			$	5			$	15			$	8
Sales (in bushels)		1,500				2,500				1,200				3,600

The total market was estimated to 40,000 bushels at the time of budget. The actual total market for the year is 32,000 bushels.

What is the firm's market share variance?

Multiple Choice

• $8,000 favorable.

• $1,225 favorable.

• $0.

• $10,500 favorable.

• $560 favorable.