Odessa, Inc., reports the following information concerning operations for the most recent month: Actual (based on actual of 540 unita) $88,320 Master Budget (based on budgeted 600 units) $96,000 Sales revenue Less Manufacturing costs Direct labor Materials 13,632 14,400 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 costa $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.) ODESSA, Inc. Sales Activity Variance Flexible Budget Sales revenue Variable costs: Manufacturing costs: Direct labor Master Budget (based on actual of 540 units) Sales Activity Variance (based on budgeted 600 units) $ 96,000 14,400 Materials 13,440 Variable overhead 9,600 Marketing 5,760 Administrative 4,800 Total variable costs $ 0 $ 48,000 Contribution margin $ 0 $ 48,000 Fixed costs: 4,800 Manufacturing 9,600 Marketing 9,600 Administrative Total fixed costs $ 0 $ 24,000 $ 24,000 Operating profits $ 0