The Vargas Company Had the Following Expectations for the Year

Multiple Choice

The Vargas Company had the following expectations for the year:
$$\begin{array} { | l | r | } \hline \text { Total market for the product } & 175,000 \text { units } \\\text { XYZ's budgeted sales } & \$ 1,763,125 \\\hline \text { Variable costs per unit } & \$ 18.75 \\\hline \text { Selling price per unit } & \$ 32.50 \\\hline \text { Actual results for the year vere: } & \\\hline \text { Total market for the product } & 166,250 \text { units } \\\hline \text { XYZ's actual sales } & 56,525 \\\hline \text { Total Variable costs } & \$ 1,073,975 \\\hline \text { Total sales } & \$ 1,752,275 \\\hline\end{array}$$ What is Vargas' market share variance?

A) $37,296.88.
B) $40,906.25.
C) $35,700.00.
D) $32,550.00.