Odessa, Inc., reports the following information concerning operations for the most recent month: Master Budget Actual (based on (based on budgeted actual of 720 units) 800 units) $112,350 $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 16,048 17,280 11,020 6,846 7,200 $ 58,394 $ 53,956 16,800 19,200 12,800 7,520 7,200 $ 63,520 $ 56,480 6,265 13,188 12,760 $ 32,213 $ 21,743 6,400 12,800 12,800 $ 32,000 $ 24,480 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 720 units) Sales Activity Variance Master Budget (based on budgeted 800 units) Sales revenue $ 120,000 Variable costs: Manufacturing costs: Direct labor Materials Variable overhead 16,800 19,200 12,800 7,520 7,200 63,520 56,480 $ $ Marketing Administrative Total variable costs Contribution margin Fixed costs: Manufacturing Marketing Administrative 6,400 12,800 12,800 32,000 24,480 Total fixed costs $ Operating profits $