The Market Share Variance Is

Multiple Choice

The market share variance is:

A) (Budgeted contribution margin per unit − actual contribution margin per unit) × (units sold) .
B) (Actual market size in units − budgeted market size in units) × (weighted-average budgeted contribution margin per unit) .
C) (Actual market size in units − budgeted market size in units) × (weighted-average budgeted contribution margin per unit) × (the budgeted market share) .
D) (Actual market share − budgeted market share) × (budgeted total market size) × (weighted average budgeted contribution margin per unit) .
E) (Actual market share − budgeted market share) × (actual total market size) × (weighted average budgeted contribution margin per unit) .