McCoy Industries has prepared the following, partially complete profit variance analysis:

Required:

Find the values of the missing items. Assume that actual sales volume equals actual production volume. $($There are no inventory level changes.$)$

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.

$\backslash$table$[[,,\backslash$table$[[$Manufacturing$],[$Variance$]],\backslash$table$[[$Marketing and$],[$Administrative$],[$Variance$]],$Sales Price Variance,$\backslash$table$[[\backslash$table$[[$Flexible$],[$Budget$],[($based on$],[$actual sales$],[$volume$)]]],[71,400]],\backslash$table$[[$Sales Activity Variance$],[11,900F$