The S Company produces and sells two product lines with the following budgeted revenues and expenses: X Y Expected total industry sales (units). Expected Siobhan Company sales (units) Budgeted selling price per unit Budgeted CM/Unit Actual results for 20x2 included: Actual total industry sales Actual Siobhan Company Sales Actual selling price (per unit) Required - Calculate all revenue variances. 82,100 142,000 8,810 38,000 $140 $220 $75 $110 96,000 162,000 16,000 32,600 $155 $198 4