A favorable customer market share variance and unfavorable price variance would be entirely consistent outcomes.

Question

Quizplus · Accepted Answer

A favorable customer market share variance indicates that a company has captured a larger portion of the market than anticipated, which can occur independently of the prices at which goods or services are sold. An unfavorable price variance, where actual prices are lower than expected, can happen simultaneously if the increase in market share is achieved through competitive pricing strategies or if market conditions force prices down.

A Favorable Customer Market Share Variance and Unfavorable Price Variance