Odessa, Inc., reports the following information concerning operations for the most recent month: Actual (based on actual of 675 units) $ 119,820 Master Budget (based on budgeted 750 units) $127,500 Sales revenue Less Manufacturing costs Direct labor Materials Variable overhead Marketing Administrative Total variable costs Contribution margin Fixed costs Manufacturing Marketing Administrative Total fixed costs Operating profits 15,000 16,050 11.010 6,603 6.000 $ 54.663 $ 65,157 15,750 18,000 12.750 7.275 6.000 $ 59.775 $ 67,725 5.855 12,388 11.964 $ 30,207 $ 34.950 6.000 12,000 12,000 $ 30,000 $ 37,725 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.) ODESSA, INC. Sales Activity Variance Flexible Budget (based on actual of 675 units) Sales Activity Variance Master Budget (based on budgeted 750 units) $ 127,500 15,750 Sales revenue Variable costs: Manufacturing costs: Direct labor Materials Variable overhead Marketing Administrative Total variable costs Contribution margin Fixed costs: Manufacturing Marketing Administrative Total fixed costs Operating profits 18,000 12,750 7,275 6,000 59,775 67,725 0 $ $ H | 0 6,000 12,000 12,000 30,000 37,725 0 EA EA CA SA