The Market Share Variance Is Calculated by

Multiple Choice

The market share variance is calculated by

A) [(Actual industry sales in units −Budgeted industry sales in units) × (Budgeted market share percentage) ] × (Budgeted average unit contribution margin) .
B) [(Actual market share percentage − Budgeted market share percentage) × Actual industry sales in units] × Budgeted average unit contribution margin.
C) (Actual quantity sold − Budgeted quantity sold) × Budgeted average unit contribution margin.
D) (Actual quantity sold − Budgeted quantity sold) × Actual average unit contribution margin.