Find the values of the missing items. Assume that the actual sales volume equals actual production volume. (There are no inventory level changes.) (Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance). Do not round your intermediate calculations.)

	Actual (1,500 units)	Manufacturing Variance		Marketing and Administrative Variance		Sales Price Variance		Flexible Budget (1,500 units)	Sales Activity Variance		Master Budget (1,600 units)
Sales revenue	$39,000							$40,500
Variable manufacturing costs		$1,200	F						760	F
Variable marketing and administrative costs											4,800
Contribution margin	$24,800