Nottingham Forest Products reports the following information concerning operations for the most recent month: Actual (based on actual sales of 4,890 units) $ 233,200 Master Budget (based on budgeted sales of 4,075 units) $ 191,525 Sales revenue Less Manufacturing costs Direct labor Materials Variable overhead Marketing Administrative 50,332 39,030 31,550 27,230 16,638 13,130 7,835 6,230 7,245 6,530 Total variable costs $ 113,600 $ 92,150 $ 119,600 $ 99,375 Contribution margin Fixed costs Manufacturing Marketing Administrative Total fixed costs 38,975 14,890 9,555 $ 63,420 Operating profits There are no inventories. Required: 37,430 12,230 10,430 $ 60,090 $ 56,180 $ 39,285 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.