Odessa, Inc, reports the following information concerning operations for the most recent month Actual (based on Master Budget (based on Sales revenue Less S 88320 $ 96,000 Manufacturing costs Direct labor Materials Variable overhead Marketing 13,632 11,520 7,872 5,088 4.800 S 42,912 14400 13,440 9,600 5,760 4,800 S 48,000 Total variable costs Contribution margin S 45408 48000 $ 48,000 Fixed costs 4,665 9,984 4,800 9,600 9.600 S 24.000 S 24,000 Marketing Administrative Total fixed costs Operating profits S 21,198 There are no inventories. Required: Prepare a sales activity variance analysis for Odessa, Inc. (Do not round intermediate calculations. Indicate the effect of ODESSA, Inc. Sales Activity Variance Flexible Budget Master Budget based on budgeted 600 (based on Sales Activity Variance actual of 540 Sales revenue 96,000 Vanable costs Manufacturing costs Direct labor Materials Variable overhead Marketing Administrative 14,400 13,440 9,600 5,760 4,800 48,000 48.000 Total variable costs Contribution margirn Fxed costs 4,800 9,600 9,600 Marketing Total fixed costs Operating profits 24,000 24,000