Wilderness Travels Bicycle Company's had a change in management. The new managerial accountant reviews the variance in units sold in $2011$ compared to $2012$ to assess the revenue effect of growth that occurred in sales volume. In $2011,2,460,000$ units were sold; and, $2,632,000$ were sold in $2012,$ while the price per unit is set at $$69\mathrm{.}99.$

Required: Compute the revenue effect of growth in $2011$ and $2012.$ Indicate whether the difference is a favorable, or unfavorable, U$,$ variance.