Odessa, Inc., reports the following information concerning operations for the most recent month: Master Budget (based on Actual (based on actual of 585 units) $ 102,850 units) $ 110,500 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 14,196 13,640 8,620 5,619 5,850 $ 47,925 $ 54,925 14,950 15,600 10,400 6,305 5,850 $ 53,105 $ 57,395 5,050 10,786 10,358 $ 26, 194 $ 28,731 5,200 10,400 10,400 $ 26,000 $ 31,395 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.) ODESSA, INC. Sales Activity Variance Flexible Budget (based on actual of 585 units) Sales Activity Variance Master Budget (based on budgeted 650 units) $ 110,500 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 14,950 15,600 10,400 6,305 5,850 53,105 57,395 5,200 10,400 10,400 26,000 31,395 | $ | $