Speedy Printing manufactures soft cover books. For January, the following information is available

ACCOUNTING

Speedy Printing manufactures soft cover books. For January, the following information is available:

Budgeted market size (units) 125,000
Budgeted market share 18%
Budgeted average contribution margin per unit $1.20
Actual market size (units) 100,000
Actual market share 19%
Actual average contribution margin per unit $1.22

Required:
Compute the market-share variance, the market-size variance, and the sales-quantity variance in terms of the contribution margin.

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