Sales Variances. Hinsky Publishing sells four reference books through local bookstores. Salespersons have authority to match competitors' prices and are encouraged to maximize revenues. Following are sales figures for the third quarter of this year and last year.

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Compare last year's revenue to this year's results, and explain the differences.

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Units 12,000 20,000 8,000 Reference Books Medical dictionary Bible concordance Thesaurus..... 3rd Quarter Sales-Last Year 3rd Quarter Sales-This Year Price Units Price $41 10,000 $43 20 18,000 19 26 9,000 25 Global dictionary 35,000 44 43,000 41 Total quantity. 75,000 80,000