Twitter Company Manufactures a Remote Control Device for Home Theaters

Multiple Choice

Twitter Company manufactures a remote control device for home theaters. The following data were from the operating period just completed: $\begin{array}{lll}\text { Actual market size (units) } & 12,000 \\\text { Budgeted market size (units) } & 11,000 \\\text { Actual market share } & 15 \% \\\text { Budgeted market share } & 12 \%\\\text { Budgeted selling price per unit } & \$ 60 \\\text { Actual selling price per unit } & \$ 55 \\\text { Budgeted variable cost per unit } & \$ 30 \\\text { Actual variable cost per unit } & \$ 18\end{array}$ What is the firm's market size variance?

A) $2,440 favorable.
B) $3,600 favorable.
C) $5,550 favorable.
D) $6,000 favorable.
E) $6,300 favorable.