The following data are available for the most recent year of operations for Slacker & Sons. The revenue portion of the sales activity variance is $225,000 F. 

Master budget based on actual sales of 155,000 units: 

Revenue $ 3,000,000

Materials 855,000 

Labor 630,000

Variable manufacturing overhead and administrative costs 130,000 

Fixed manufacturing overhead and administrative costs 350,000

Required: 

a. How many units were actually sold in the most recent period? (Do not round intermediate calculations.) 

b. Prepare a sales activity variance for the most recent year for Slacker & Sons.