Actual (based on actual of 720 units) $112,370 (based on budgeted 882 units) $120,000 Sales revenue Less Manufacturing costs Direct labor Materials Variable overhead Marketing Administrative Total variable costs Contribution margin Fixed costs Manufacturing Marketing Administrative Total fixed costs Operating profits 17,634 17,250 11,798 6,912 6,400 $ 59,986 $ 52,384 18,480 19,200 13.600 7,680 6,400 $ 65,288 $ 54,800 6,260 13,186 12,757 $ 32,203 $ 20,181 6,400 12,800 12,800 $ 32,000 $ 22,880 There are no Inventorles. Required: Prepare a sales activity variance analysis for Odessa, Inc. (Do not round intermediate calculations. Indicate the effect of each variance by selecting "F" for favorable, or "U" for unfavorable. If there is no effect, do not select either option. Enter your final answers as a whole number.) ODESSA. INC Sales Activity Variance Flexible Budget (based on actual of Sales Activity Variance 720 units) Master Budget (based on budgeted 800 units) $ 120,000 Sales revenue Variable costs Manufacturing costs Direct labor Materials Variable overhead Marketing Administrative Total variable costs Contribution margin Fixed costs: Manufacturing Marketing Administrative Total fixed costs Operating profits 18.400 19,200 13,600 7,600 6,400 65,200 54,800 S s $ S 8.400 12.800 12.800 32.000 22,800 0 $ S S 0