Fournier Fixtures produces a variety of manufactured items for the home and building industry. The company produces only when it receives orders and, therefore, has no inventories. The following information is available for the current month: Sales revenue Less Variable costs Materials. Direct labor Variable overhead Variable marketing and administrative Total variable costs Contribution margini Less Fixed costs Manufacturing overhead Marketing Administrative Total fixed costs Operating profits Master Budget (based on Actual (based on budgeted orders actual orders for for 355,000 397,600 units). units) $7,554,400 $ 7,100,000 2,611,600 232,000 1,189,600 864,000 $4,897,200 54,364,000 $2,657,200 $ 2,736,000 1,578,000 495,400 318,000 2,320,000 212,000 1,050,000 774,000 52.391,400 $265,800 1,600,000 480,000 345,000 $2,425,000 $ 311,000 Required: Prepare a sales activity variance analysis for Fournier Fixtures. Note: 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.