The Market Share Variance Is

question 117

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).