Odessa, Inc., reports the following information concerning operations for the most recent month: Actual (based on actual of 540 units) $94,380 Master Budget (based on budgeted 600 units) $102,000 Sales revenue Less Manufacturing costs Direct labor Materials Variable overhead Marketing Administrative 11,822 12,400 8,410 5,076 4,800 $42,508 $51,872 12,600 14,400 10,200 5,760 4,800- Total variable costs $ 47,760 S54,240 Contribution margin Fixed costs Manufacturing Marketing Administrative 4,655 9,984 9,564 $24,203 $27,669 4,800 9,600 9,600 24,000 $ 30,240 Total fixed costs Operating profits 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 Required: Prepare a sales activity variance analysis for Odessa, Inc. (Do not round Intermedlate calculations. Indicate the effect of each varlance by selecting "F" for favorable, or "U unfavorable. If there is no effect, do not select elther option.) ODESSA, INC. Sales Activity Varlance Flexible Budget Master Budget (based on actual Sales Activity Varlance budgeted 600 (based on units) $102,000 of 540 units) Sales revenue Variable costs: Manufacturing costs: Direct labor Materials Variable overhead Marketing Administrative 12,600 14,400 10,200 5,760 4,800 47,760 54,240 Total variable costs S Contribution margin Fixed costs: Manufacturing Marketing Administrative 4,800 9,600 9,600 24,000 30,240 Total fixed costs Operating profits