Odessa, Inc., reports the following information concerning operations for the most recent month: Actual (based on actual of 720 units) $112,390 Master Budget (based on budgeted 800 units) $120,000 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 16,028 17,200 10,990 6,920 6,400 $ 57,538 $ 54,852 16,800 19.200 12,800 7,600 6,400 $ 62.800 $ 57,200 6,265 13,188 12,758 $ 32,211 $ 22,641 6,400 12,800 12.800 $ 32,000 $ 25,200 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.) analysis for Odessa, calculations. In Prepare a activit select either option.) ODESSA, INC. Sales Activity Variance Flexible Budget (based on actual of 720 units) Sales Activity Variance Master Budget (based on budgeted 800 units) $ 120,000 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 16,800 19,200 12,800 7,600 6,400 62,800 57,200 $ 0 $ $ 0 $ 6,400 12,800 12,800 32,000 25,200 $ 0 $ $ 0 $