PL commercial income for United, including sponsorship and tickets is about £20m
I don't know what sort of differential we had in sponsorship between seasons in one tier and the other, but on tickets it's worth pointing out that season ticket costs have for all intents and purposes been static between the two leagues, we sell a lot of them, as such the only real differences are the minimal amount of uplift we would get on pay on the gate tickets - for which we weren't exactly cheap in the Championship as a starting point, and we're probably charging on average less to away fans because of the £30 cap