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: 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. \begin{tabular}{|c|c|c|c|} \hline \multicolumn{4}{|c|}{ Fournier Fixtures } \\ \hline \multicolumn{4}{|c|}{ Sales Activity Variance } \\ \hline & Flexible Budget & SalesActivityVariance & Master Budget \\ \hline \multicolumn{4}{|l|}{ Sales revenue } \\ \hline \multicolumn{4}{|l|}{ Variable costs: } \\ \hline \multicolumn{4}{|l|}{ Materials } \\ \hline \multicolumn{4}{|l|}{ Direct labor } \\ \hline \multicolumn{4}{|c|}{ Variable overhead } \\ \hline \multicolumn{4}{|c|}{ Variable marketing and administrative } \\ \hline \multicolumn{4}{|c|}{ Total variable costs } \\ \hline \multicolumn{4}{|c|}{ Contribution margin } \\ \hline \multicolumn{4}{|l|}{ Fixed costs: } \\ \hline \multicolumn{4}{|c|}{ Manufacturing overhead } \\ \hline \multicolumn{4}{|l|}{ Marketing } \\ \hline \multicolumn{4}{|l|}{ Administrative } \\ \hline \multicolumn{4}{|l|}{ Total fixed costs } \\ \hline Operating profits & & & \\ \hline \end{tabular}