The S Company produces and sells two product lines with the following budgeted revenues and expenses:

X Y

Expected total industry sales (units) 76,800 136,000

Expected Siobhan Company sales (units) 7,680 34,000

Budgeted selling price per unit $160 $200

Budgeted CM/Unit $90 $125

Actual results for 20x2 included:

Actual total industry sales 100,000 145,000

Actual Siobhan Company Sales 12,000 31,900

Actual selling price (per unit) $150 $205

Required -

Calculate all revenue variances.