Odessa, Inc., reports the following information concerning operations for the most recent month:

Actual (based on actual of 675 units) Master Budget (based on budgeted 750 units) Sales revenue $ 127,350 $ 135,000 Less Manufacturing costs Direct labor 14,972 15,750 Materials 16,070 18,000 Variable overhead 9,530 11,250 Marketing 6,514 7,200 Administrative 6,750 6,750 Total variable costs $ 53,836 $ 58,950 Contribution margin $ 73,514 $ 76,050 Fixed costs Manufacturing 5,855 6,000 Marketing 12,380 12,000 Administrative 11,960 12,000 Total fixed costs $ 30,195 $ 30,000 Operating profits $ 43,319 $ 46,050

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.)