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

	Actual (based on actual of 540 units)						Master Budget (based on budgeted 600 units)
Sales revenue		$	88,320					$	96,000
Less
Manufacturing costs
Direct labor			13,632						14,400
Materials			11,520						13,440
Variable overhead			7,872						9,600
Marketing			5,088						5,760
Administrative			4,800						4,800
Total variable costs		$	42,912					$	48,000
Contribution margin		$	45,408					$	48,000
Fixed costs
Manufacturing			4,665						4,800
Marketing			9,984						9,600
Administrative			9,561						9,600
Total fixed costs		$	24,210					$	24,000
Operating profits		$	21,198					$	24,000

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.)