Rest Easy produces two types of mattresses: Regular and Heavenly. Budgeted and actual data for $2021$ were as follows:

Market Data for $2022$:

Expected total market unit sales of mattresses: Regular $300,000$; Heavenly $200,000$

Actual total market sales of beds: Regular $444,444$; Heavenly $222,223$

Required:

Calculate the following variances: