B Ice Cream budgeted sales of 136,096 units of flavor C, assuming that the company would have 16 percent of 850,600 units sold in a particular market. The actual results were 126,210 units, based on a 14 percent share of a total market of 901,500 units. The budgeted contribution margin is $5.70 per unit. Required: Compute the sales activity variance, and break it down into market share variance and the industry volume variance. (Indicate the effect of each variance by selecting "F" for favorable, or "U" for unfavorable. If