Odessa, Inc., reports the following information concerning operations for the most recent month:

	Actual (based on actual of 675 units)						Master Budget (based on budgeted 750 units)
Sales revenue		$	127,390					$	135,000
Less
Manufacturing costs
Direct labor			17,220						18,000
Materials			16,090						18,000
Variable overhead			11,020						12,750
Marketing			6,674						7,350
Administrative			5,250						5,250
Total variable costs		$	56,254					$	61,350
Contribution margin		$	71,136					$	73,650
Fixed costs
Manufacturing			5,855						6,000
Marketing			12,384						12,000
Administrative			11,964						12,000
Total fixed costs		$	30,203					$	30,000
Operating profits		$	40,933					$	43,650

There are no inventories.

Required:

Prepare a sales activity variance analysis for Odessa, Inc. (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.)