Nottingham Forest Products reports the following information concerning operations for the most recent month: Actual (based on actual sales of 5,400 units) Master Budget (based on budgeted sales of 4,500 units) Sales revenue $ 258,700 $ 211,500 Less Manufacturing costs Direct labor 50,502 39,200 Materials 31,720 27,400 Variable overhead 16,808 13,300 Marketing 8,005 6,400 Administrative 7,415 6,700 Total variable costs $ 114,450 $ 93,000 Contribution margin $ 144,250 $ 118,500 Fixed costs Manufacturing 39,230 37,600 Marketing 15,060 12,400 Administrative 9,810 10,600 Total fixed costs $ 64,100 $ 60,600 Operating profits $ 80,150 $ 57,900 There are no inventories. Required: Prepare a sales activity variance analysis for Nottingham Forest Products. 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