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:

	Actual (based on actual orders for 406,000 units)	Master Budget (based on budgeted orders for 362,500 units)
Sales revenue	$ 7,714,000	$ 7,250,000
Less
Variable costs
Materials	2,629,000	2,335,000
Direct labor	235,000	215,000
Variable overhead	1,204,000	1,070,000
Variable marketing and administrative	870,000	780,000
Total variable costs	$ 4,938,000	$ 4,400,000
Contribution margin	$ 2,776,000	$ 2,850,000
Less
Fixed costs
Manufacturing overhead	1,605,000	1,630,000
Marketing	526,000	510,000
Administrative	345,000	375,000
Total fixed costs	$ 2,476,000	$ 2,515,000
Operating profits	$ 300,000	$ 335,000

Required:

Prepare a sales activity variance analysis for Fournier Fixtures.

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