Winston Co

Multiple Choice

Winston Co.had two products code named X and Y.The firm had the following budget for August:
On September 1,the following operating results for August were reported:
Industry volume was estimated to be 120,000 units at the time of the budget.Actual industry volume for the period was 125,000 units.
The firm's market share variance for the period is:

A) $5,670 unfavorable.
B) $80,000 favorable.
C) $100,000 favorable.
D) $104,000 favorable.
E) $124,000 favorable.