Odessa, Inc., reports the following information concerning operations for the most recent month: Master Budget Actual (based on (based on budgeted actual of 720 units) 800 units) Sales revenue $128,320 $136,000 Less Manufacturing costs Direct labor 16,024 16,800 Materials 17.250 19,200 Variable overhead 11.030 12,800 Marketing 7,158 7,840 Administrative 6,400 6,400 Total variable costs $ 57,862 $ 63,040 Contribution margin $ 70,458 $72.960 Fixed costs Manufacturing 6,260 6,400 Marketing 13,188 12,800 Administrative 12.759 12,800 Total fixed costs $ 32,207 $ 32,000 Operating profits $ 38,251 $ 40,960 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 720 units) Sales Activity Variance Master Budget (based on budgeted 800 units) $ 136,000 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 16,800 19,200 12,800 7,840 6.400 63,040 72.960 $ 0 0 $ $ $ 6,400 12,800 12,800 32,000 40,960 $ $ 0 0 $ $