Danner Fashions Sells a Line of Women's Dresses -
What Additional Information Is Needed for Danner to Calculate

Danner Fashions sells a line of women's dresses. Danner's performance report for November is shown below: (CMA adapted)
The company uses a flexible budget to analyze its performance and to measure the effect on operating income of the various factors affecting the difference between budgeted and actual operating income. $\begin{array}{lcccc}&&\text { Actual}&&\text { Budget }\\ \text { Dresses sold } & & \underline{ 5,000} & & \underline{ 6,000 }\\ \text { Sales } & \$ & 235,000 & \$ & 300,00 \\ \text { Variable costs } & & \underline{(145,000) }& & \underline{(180,000) }\\ \text { Contribution margin } & & \$90,000 & & 120,000 \\\text { Fixed Costs } & & \underline{ (84,000) } & & \underline{ (80,000) } \\ \text { Operating income } &\$& \underline{ \underline{ 6,000 }}&\$& \underline{ \underline{ \$ 40,000}} \\ \end{array}$
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What additional information is needed for Danner to calculate the dollar impact of a change in market share on operating income for November? (CMA adapted)

A) Danner's budgeted market share and the budgeted total market size.
B) Danner's budgeted market share, the budgeted total market size, and average market selling price.
C) Danner's budgeted market share and the actual total market size.
D) Danner's actual market share and the actual total market size.