The Market Share Variance Is Calculated by

question 9

Multiple Choice

The market share variance is calculated by

• A)[(Actual industry sales in units −Budgeted industry sales in units) × (Budgeted market share percentage)] × (Budgeted average unit contribution margin).
• B)[(Actual market share percentage − Budgeted market share percentage) × Actual industry sales in units] × Budgeted average unit contribution margin.
• C)(Actual quantity sold − Budgeted quantity sold) × Budgeted average unit contribution margin.
• D)(Actual quantity sold − Budgeted quantity sold) × Actual average unit contribution margin.

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Definitions:

Subconscious Motives

Underlying drives and desires that influence behavior and thought processes without the individual's conscious awareness.

Personality Psychology

A branch of psychology that studies personality and its variation among individuals, focusing on the psychological patterns underlying behaviors and thoughts.

Freud

Sigmund Freud was an Austrian neurologist and the founder of psychoanalysis, a clinical method for treating psychopathology through dialogue between a patient and a psychoanalyst.

Conscious Level

The immediate awareness of one's thoughts, feelings, and sensations at any given moment, also referred to as consciousness.