The Antwerp Lions play in the Flemish Football League. The Lions play in the Antwerp Stadium (owned and managed by the City of Antwerp), which has a capacity of 30 000 seats (10 000 lower-tier seats and 20 000 upper-tier seats). The Antwerp Stadium charges the Lions a per-ticket charge for use of their facility. All tickets are sold by the Reservation Network, which charges the Lions a reservation fee per ticket. The Lions budgeted net revenue for each type of ticket in 2007 is calculated as follows:

The budgeted and actual average attendance figures per game in the 2007 season are:

There was no difference between the budgeted and actual net revenue for lower-tier or upper-tier seats.
The manager of the Lions was delighted that actual attendance was 10% above budgeted attendance per game, especially given the depressed state of the local economy in the past six months.
Required
1. Calculate the sales-volume variance for individual 'product' net revenues and total net revenues for the Antwerp Lions in 2007.
2. Calculate the sales-quantity and sales-mix variances for individual 'product' net revenues and total net revenues in 2007.
3. Present a summary of the variances in requirements 1 and 2. Comment on the results.

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Lower-tier tickets Upper-tier tickets Selling price Antwerp Stadium fee Reservation Network fee Net revenue per ticket 35 10 14 6 3 20 Budgeted seats sold Actual seats sold 8000 12000 20000 Lower tier Upper tier Total 6600 15 400 22000 Budgeted seats sold Actual seats sold Lower tier Upper tier Total 8000 12000 20000 6600 15 400 22000