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: Price per bushel Variable cost per bushel Sales (in bushets) Budgeted AB CD $ 95 $ 15 $ 90 $ 10 3,000 4,000 Actual Results AB CD $ 100 $ 17 $ 90 $ 13 2,700 5,100 The total market was estimated to 70,000 bushels at the time of budget. The actual total market for the year is 39,000 bushels. What is the firm's market size variance