Odessa, Inc., reports the following information concerning operations for the most recent month: Actual (based on actual of 630 units) $111,300 Master Budget (based on budgeted 700 units) $ 119,000 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 16,036 14,820 10, 160 6,034 5,600 $ 52,650 $ 58, 650 16,800 16,800 11,900 6,720 5,600 $ 57,820 $ 61,180 5,455 11,586 11, 156 $ 28, 197 $ 30,453 5,600 11,200 11,200 $ 28,000 $ 33,180 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. Enter your final answers as a whole number.) Sales Activity Variance Flexible Budget (based on actual Sales Activity Variance Master Budget (based on budgeted 700 units) $ 119,000 630 units) 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 16,800 11,900 6,720 5,600 57,820 61,180 5,600 11,200 11,200 28,000 33,180