Odessa, Inc., reports the following Information concerning operations for the most recent month: Actual (based on actual of 585 units) $ 96,300 Master Budget (based on budgeted 650 units) $184, eee 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 12,896 13,640 9, 260 5,627 5, 200 $46,623 $49,677 13,650 15,600 11,85e 6,305 5, 20e $ 51,805 $ 52,195 5,260 10,782 10,356 $ 26, 198 $23,479 5,200 10,400 10,400 $ 26,000 $ 26, 195 There are no Inventorles. Required: Prepare a sales activity variance analysis for Odessa, Inc. (Do not round Intermediate calculations. Indicate the effect of each varlance by selecting "F" for favorable, or "U" for unfavorable. If there is no effect, do not select elther option. Enter your final answers as a whole number.) ODESSA, INC. Sales Activity Variance Flexible Budget (based on actual of 585 units) Sales Activity Variance Master Budget (based on budgeted 650 units) Sales revenue s 104,000 Variable costs: Manufacturing costs: Direct labor 13,650 15,600 Materials Variable overhead Marketing Administrative Total variable costs 11,050 6,305 5,200 51,805 52,195 $ S Contribution margin s 0 $ Fixed costs: Manufacturing Marketing Administrative 5,200 10.400 10,400 26.000 26,195 Total foxed costs $ S Operating profits S 0 s