Revenue variances Ha-Chin Yi delivers two-day statistical process control seminars for manufacturing workers. For each program, a $4,000 fee is normally paid. In Year 1, Yi presented 105 seminars, and he budgeted a 30 percent increase in seminars for Year 2. At the end of Year 2, Yi is disappointed that his actual revenue is only $540,225. He presented 147 seminars during the year. Calculate the sales price variance, the sale volume variance, and the total revenue variance. Note: Do not use a negative sign with your answers. 47,775 Unfavorable - Sales price variance $ Sales volume variance $ Total revenue variance $ X Favorable x Unfavorable