Odessa, Inc., reports the following information concerning operations for the most recent month: Actual (based on actual of 540 units) $82,390 Master Budget (based on budgeted 600 units) $90,000 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 12,422 12,420 8,460 5,070 4,800 $43, 172 $39,218 13,200 14,400 10,200 5,760 4,800 $48,360 $41,640 4,660 9,986 9,558 $24,204 $15,014 4,800 9,600 9,600 $24,000 $17,640 There are no inventories. Required: Prepare a sales activity variance analysis for Odessa, Inc. (Do not round intermediate calculations. In variance by selecting "F" for favorable, or "U" for unfavorable. If there is no effect, do not select eit answers as a whole number.) ODESSA, INC. Sales Activity Variance Flexible Budget (based on actual of Sales Activity Variance 540 units) Master Budget (based on budgeted 600 units) $ 90,000 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 13,200 14,400 10,200 5,760 4,800 48,360 41,640 $ 4,800 9,600 9,600 24,000 17640 $