In $2011,$ Monarch Aircraft Company sold $36,000$ jet panels at $$8,000$ per panel. In $2012,$ Monarch lowered the price per panel as a result of unforeseen market forces to $$6,000,$ but sold an equal number of panels.

Required: Compute the revenue effect of price recovery in $2011$ and $2012.$ Was the variance favorable, F$,$ or unfavorable, U$?$