Reference no: EM131786205

Frames For You Inc. sells frames for eyewear. The company has three basic styles: A113,B243 and C112. The budgeted sales and contribution margins along with the actualactivity for the last period are as follows:

Actual Budgeted

Style Unit sales UnitCM Unitsales UnitCM

A113 25,200 $ 56.00 24,000 $ 60.00
B243 35,400 $ 78.00 37,000 $ 80.00
C112 26,000 $ 90.00 28,000 $95.00
Total 86,600 89,000

Frames For You had budgeted based on capturing a 5% share of the predicted market of1,780,000 frames. The actual market size was 1,790,000 frames.

What are the market size and market share variances for Frames For You Inc.? Useunrounded
numbers for intermediate calculations.

a) Market share variance: $191,452 U; market size variance: $39,663 F
b) Market share variance: $215,373 U; market size variance: $37,600 F
c) Market share variance: $217,269 U; market size variance: $37,931 F
d) Market share variance: $230,045 U; market size variance: $39,663 F