Odessa, Inc., reports the following information concerning operations for the most recent month: Actual (based on actual of 675 units) $104,810 Master Budget (based on budgeted 750 units) $112,500 Sales revenue Less Manufacturing costs Direct labor Materials Variable overhead Marketing Administrative Total variable costs. Contribution margin Fixed costs Manufacturing Marketing Administrative 7,200 14,982 15,750 16,090 18,000 9,480 11,250 6,516 6,750 $ 53,818 $ 50,992 5,860 12,386 11,958 6,750 $ 58,950 $ 53,550 6,000 12,000 12,000 Total fixed costs $ 30,204 $ 30,000 Operating profits $ 20,788 $ 23,550 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.) Sales revenue Variable costs: Manufacturing costs: Direct labor Materials Variable overhead Marketing Administrative Total variable costs Contribution margin ODESSA, INC. Sales Activity Variance Flexible Budget (based on actual of 675 units) Sales Activity Variance Master Budget (based on budgeted 750 $ units) 112,500 15,750 18,000 11,250 7,200 6,750 $ 58,950 $ 53,550 Fixed costs: Manufacturing Marketing 6,000 12,000 Administrative 12,000 Total fixed costs $ 30,000 Operating profits $ 23,550