Planning and Operational Variance

Dear Tr.Moffat,

Q. Leaf Limited has had a mixed year. Its market share has improved two percentage points to 20% but the overall market had contracted by 5% in the same period. The budgeted sales were 504,000 units and standard contribution was $12 per unit.

What is the level of actual sales?

A. Two percentage points up on budget at 510,080 units
B. Three percent down overall on budget at 488,880 units.
C. Three percent up on budget at 519,120 units
D. Up by a little over five and a half percent to 532,000 units.

The Answer is D.

I understood that market share is same with sale volume operational variance and variance will be between actual sale volume and revised budget sale volume.
question is level of actual sales and market share is up from 2% to 20%, number B is not correct because 3% down.
Number A- 6080 (Bud:504,000 – Act: 510,080) / 504,000 = 1.2%, no 2%. therefore false.
Number C- 15120 ( Bud:504000-Act 519120) / 504000= 3%
Number D- 28000 (Bud: 504000- Act 532000) / 504000= 5.5%

I though number C and number D are correct. But Answer said number D.

Please correct me which thinking is wrong.

Thanks

May.