Kszi is a small management consulting firm. Last month, the firm billed fewer hours than expected, and, as expected, profits were lower than antipated. "These ate hours biled to clientin they arm fewer than the number of hours worked because there is nonbeable time fe g. slack periods. Iime in craining whishoty and because some time worked for clients is not changed to them. Required: Prepace a sales activiy vatiance byifys, (Do not round intermediate calculotions. Indicate the effect of each verionce by selecting "F' for favorable, or "Yn for unfavorable, if there is no effect, do not select either option.)