Wheat Incorporated 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$)1,5002,5001,2003,600$

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?

a$.$

$$560$ favorable.

b$.$

$$8,000$ favorable.

c$.$

$$0.$

d$.$

$$10,500$ favorable.

e$.$

$$1,225$ favorable.