Johal Manufacturing Inc. manufacturers two products, A and B, and is comparing the budget for the current year with the actual results. The firm budgeted for sales of Product A at 450,000 units, and sales for Product B at 300,000 units. The expected market for Johal’s products was 10%. The selling price was budgeted at $8.00 per unit for Product A and $14.00 per unit for Product B, with variable costs of $5.00 for A and $7.00 for
B: Fixed costs of $420,000 were incurred. Actual sales for the year for Product A were 460,000 units, and actual sales for Product B were 305,000 units. The total industry sales were 9,000,000 units. The actual selling price per unit for Product A was $8.20, and the variable costs were $4.90. The actual selling price per unit for Product B was $14.50, and the variable costs were $7.25. What is the market share variance for Johal’s products?
选项：

A:$621,000 U;
B:$621,000 F;
C:$658,800 U;
D:$658,800 F