Odessa, Inc., reports the following information concerning operations for the most recent month: Actual (based on actual of 630 units) $104,330 Master Budget (based on budgeted 700 units) $112,000 Sales revenue Less Manufacturing costs Direct labor Materials Variable overhead Marketing Administrative Total variable costs Contribution margin Fixed costs Manufacturing Marketing Administrative 14,644 15,400 14,850 16,800 9,440 11,200 5,902 6,580 6,300 $ 51,136 $ 53,194 5,460 11,588 6,300 $ 56,280 $ 55,720 5,600 11,200 11,200 $ 28,000 $ 27,720 11,157 Total fixed costs $ 28,205 Operating profits $ 24,989 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 ODESSA, INC. Sales Activity Variance Flexible Budget Master Budget (based on actual Sales Activity Variance of 630 units) (based on budgeted 700 units) $ 112,000 15,400 Materials 16,800 Variable overhead 11,200 Marketing 6,580 Administrative 6,300 Total variable costs $ 0 $ 56,280 Contribution margin $ 0 $ 55,720 Fixed costs: Manufacturing Marketing 5,600 11,200