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

X Y

Expected total industry sales (units) 82,100 142,000

Expected Siobhan Company sales (units) 8,810 38,000

Budgeted selling price per unit $140 $220

Budgeted CM/Unit $75 $110

Actual results for 20x2 included:

Actual total industry sales 96,000 162,000

Actual Siobhan Company Sales 16,000 32,600

Actual selling price (per unit) $155 $198

Required -

Calculate all revenue variances.