Answer the Following Questions Using the Information Below:
the Tornado

Multiple Choice

Answer the following questions using the information below:
The Tornado Dust Removers Corporation manufactures two vacuum cleaners,the Standard and the Supreme.The following information was gathered about the two products:
$$\begin{array} { l r r } & \text { Standard } & \text { Supreme } \\\text { Bud geted sales in urits } & 4000 & 1000 \\\text { Bud geted selling price } & \$ 300 & \$ 850 \\\text { Bud geted contribution margin per unit } & \$ 210 & \$ 550 \\\text { Actual sales in units } & 3500 & 1500 \\\text { Actual selling price } & \$ 325 & \$ 840\end{array}$$
-The market-share variance will be favourable when:

A) actual market size in units is less than budgeted market size in units.
B) the actual market share is greater than the budgeted market share.
C) the flexible-budget contribution margin is greater than the static-budget contribution margin.
D) actual unit sales are less than budgeted unit sales.