Answer the Following Questions Using the Information Below

Answer the following questions using the information below:
The Sasita Corporation manufactures two types of vacuum cleaners, the Zenith for commercial building use and the House-Helper for residences.Budgeted and actual operating data for the year 2019 were as follows:
Prior to the beginning of the year, a consulting firm estimated the total volume for vacuum cleaners of the Zenith and House-Helper category to be 250,000 units, but actual industry volume was 256,000 units.
-What is the market-size variance?

A) $1,152,000 F
B) $108,000 F
C) $360,000 U
D) $1,260,000 F
E) $96,000 F