Next Year's Budget for Howard, Inc At the End of the Year, the Total Fixed Costs

Next year's budget for Howard, Inc., a multi-product company, is given below: $\begin{array}{lcc}&\text { Product A } & \text { Product B }\\\text { Sales }&\$1,890,000&\$1,377,000 \\\text { Variable costs } &919,800&594,000\\\text { Fixed costs }&500,000&500,000\\\text {Net income } & 470,200&283,000 \\\text {Units}& 252,00 &108,000\\\text { Market share } & 12.5 \% & 20.0 \%\end{array}$

At the end of the year, the total fixed costs and the variable costs per unit were exactly as budgeted, but the following units per product line were sold. Howard analyzes the effects its sales variances have on the profitability of the company.
$$\begin{array} { c c c c } \text { Product Line } & \text { Units } & \text { Sales } & \text { Mkt share } \\\text { A } & 252,230 & \$ 1,848,579 & 15.0 \% \\\text { B } & 113,770 & \$ 1,479,010 & 17.0 \%\end{array}$$
Required:
(Be sure to indicate whether the variance is favorable or unfavorable.)
a. Compute the sales activity variance for each product.
b. Compute the market share variance for each product.
c. Compute the industry volume variance for each product.