Nottingham Forest Products reports the following information concerning operations for the most recent month: Actual (based on actual sales of 5,130 units) Master Budget (based on budgeted sales of 4,275 units) Sales revenue $ 245,200 $ 200,925 Less Manufacturing costs Direct labor 50,412 39,110 Materials 31,630 27,310 Variable overhead 16,718 13,210 Marketing 7,915 6,310 Administrative 7,325 6,610 Total variable costs $ 114,000 $ 92,550 Contribution margin $ 131,200 $ 108,375 Fixed costs Manufacturing 39,095 37,510 Marketing 14,970 12,310 Administrative 9,675 10,510 Total fixed costs $ 63,740 $ 60,330 Operating profits $ 67,460 $ 48,045 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