Sirloin steak
what is the reason for the price difference in upper and lower sirloin?
Steak
Sirloin steak Top sirloin Steak George (webcomic) Cut of beef
Sirloin_steak-Abstract Top_sirloin-Abstract Steak-Sirloin_steak George_(webcomic)-Sirloin Cut_of_beef-Brazilian_cuts
The sirloin steak is a steak cut from the back of the animal. In US butchery, the steak is cut from the rear back portion of the animal, continuing off the short loin from which T-bone, porterhouse, and club steaks are cut. The sirloin is actually divided into several types of steak. The top sirloin is the most prized of these and is specifically marked for sale under that name. The bottom sirloin, which is less tender and much larger, is typically marked for sale simply as "sirloin steak." The bottom sirloin in turn connects to the sirloin tip roast. In British and Australian butchery, the word "sirloin" refers to cuts of meat from the upper middle of the animal, similar to the American short loin. 
Top sirloin is a cut of meat from the primal loin, subprimal sirloin, of a beef carcass. Top sirloin steaks differ from sirloin steaks in that the bone and the tenderloin and bottom round muscles have been removed; the remaining major muscles are the gluteus medius and biceps femoris (top sirloin cap steak). Some American butchers call a thick top sirloin steak a chateaubriand, although the French reserve that term for a more premium cut from the tenderloin. 
The sirloin steak is a portion of the sirloin part of the cow which is near the cow's rear, the nearer the meat is from the rear, the tenderer it is likely to be, like the rump steak. Although there are two parts of the sirloin: upper sirloin is generally more expensive than the lower sirloin because it is more tender. Sirloin steaks are often served at steakhouses and are often accompanied with French fries and vegetables such as broccoli, carrot or peas. They are usually cooked by grilling or frying.
"Sirloin" is almost certainly not his real name, but nobody knows what else to call him. He was on Perkton's community softball team before George and his friends joined, and used to be in a heavy metal band. Nobody's terribly sure of his profession or background. His closest friend in the strip is Dave, as he has more in common with him than anyone else. In early 2008, after being prodded by George, Sirloin revealed that he used to be in a heavy metal band called Flatulator. Dave convinced Sirloin to take up his guitar (named Guitaron) again, and upon doing so, Sirloin again grew a full head of hair. So far, Sirloin has kept the long hair. 
The most important cuts of beef in the Brazilian cuisine are:  Acém: neck  Alcatra: top/bottom sirloin  Contrafilé: tenderloin  Coxão duro: round (upper)  Coxão mole: round (lower)  Filé Mignon: part of the tenderloin  Lagarto: round (outer)  Maminha: botton sirloin/flank  Patinho: confluence of flank, botton sirloin and rear shank  Picanha: rump cover or rump cap  Cupim: hump (zebu cattle only)  Fraldinha: confluence of short loin, flank and botton sirloin  Paleta: chuck/brisket  