Answer:
Sales price variance = Actual quantity sold * (Actual price - Budgeted selling price)
Sales price variance = 1,135,200 * ($38 - $39)
Sales price variance = 1,135,200 * $1
Sales price variance = $1,135,200 Unfavorable
Sales volume variance = Budgeted selling price * (Actual quantity - Budgeted quantity)
Sales volume variance = $39 * (1,135,200 - 1,104,000)
Sales volume variance = $39 * 31,200
Sales volume variance = $1,216,800 Favorable
Total revenue variance = (Actual quantity * Actual price) - (Budgeted quantity * Budgeted price)
Total revenue variance = (1,135,200 * $38) - (1,104,000 * $39)
Total revenue variance = $43,137,600 - $43,056,000
Total revenue variance = $81,600 Favorable
