Odessa, Inc., reports the following information concerning operations for the most recent month: Actual (based on actual of 675 units) $119,880 Master Budget (based on budgeted 750 units) $ 127,500 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 17,248 16,780 11,030 6,524 6,000 $ 57,582 $ 62,298 18,000 18,750 12,750 7,200 6,000 $ 62,700 $ 64,800 5,850 12,388 11,956 $ 30,194 $ 32,104 6,000 12,000 12,000 $ 30,000 $ 34,800 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.) ODESSA, INC. Sales Activity Variance Flexible Budget (based on actual of 675 units) Sales Activity Variance Master Budget (based on budgeted 750 units) Sales revenue $ 127,500 Variable costs: Manufacturing costs: Direct labor 18,000 18,750 12,750 7,200 6,000 62,700 64,800 $ $ Materials Variable overhead Marketing Administrative Total variable costs Contribution margin Fixed costs: Manufacturing Marketing Administrative Total fixed costs Operating profits 6,000 12,000 12,000 $ 30,000 34,800 $