Odessa, Inc., reports the following information concerning operations for the most recent month: Actual (based on Master Budget (based on Sales revenue Less Manufacturing costs actual of budgeted 650 units) $97,500 585 units) $89,810 Direct labor 14,172 14,950 Materials 13,610 15,600 Variable overhead 8,630 10,400 Marketing 5,688 6,370 Administrative 5,850 5,850 Total variable $47,950 $53,170 costs Contribution margin $41,860 $44,330 Fixed costs Manufacturing 5,065 5,200 Marketing 10,784 10,400 Administrative 10,360 10,400 Total fixed costs $26,209 $26,000 Operating profits $15,651 $18,330 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.) Answer is not complete. ODESSA, INC. Sales Activity Variance Flexible Budget (based Master Budget (based Sales Activity on actual on Variance of Sales revenue Variable costs: 585 units) $ 85,800X budgeted 650 units) $ 97,500