Revised budget and planning and revised variances

Hi!

In fact I have 2 questions, related to the same chapter:
1. In the BPP book, chapter with planning and operational variances, the first example is related to revised budget.

a company is selling 2 products, W and S. selling price of W = 50 USD per unit, selling price of S = 100 USD per unit
during P1 there is a special promotion for S with a 5% discount. everything is sold so no inventory.

the rest of the problem continues with details about materials used, labour and variable and fixed overheads

the request is to do the original and the revised budget but in the solution given in the book the promotion of 5% mentioned above is not taken into account when the sales revenue is calculated. Shouldn’t it be included in the revised budget?

2. company PG sales 5000 units, standard contribution 9.60 USD per unit.
the market for product declines with 5% due to conditions on the market (if I remember correctly). and also the market share fells by 3%. Actual sales 4500 units.
Request: calculate planning variance and operational variance

For the planning variance the revised budgeted sales is calculated with – 5%, so the revised budgeted sales are 4750 units and this gives a planning variance of 250 units x standard contribution 9.6 = 2400 USD (A)
For the operational variance, the revised sales budget is also with 5% from above (the same as for planning variance).
Is that correct? Why the market share is not included in the revision of the budget?

Thank you!