Francis Mendez delivers two-day statistical process control seminars for manufacturing workers. For each program, a $4,200 fee is normally paid. In 2009, Mendez presented 30 seminars, and he budgeted a 30 percent increase in seminars for 2010. At the end of 2010, Mendez is disappointed that his actual revenue is only $161,950. He presented 41 seminars during the year.
a. What was Mendez's expected revenue for 2010?
b. What were Mendez's sales price and sales volume variances?
c. Discuss why Mendez did not achieve his budgeted 2010 revenue.