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Mo' Joe Coffee Shops is concerned as to whether its brand name is working and wants to compute its market share variance to measure the effect of the company's market share on the company's contribution margin. Mo' Joe sold 90,000 units compared to a budgeted 120,000 units in a market that regularly commands 500,000 units in sales. The budgeted contribution margin per unit is $.88 while the actual contribution margin achieved was $.56 per unit. Mo' Joe's market share variance is:
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