Osage, Inc., manufactures and sells lamps. The company produces only when it receives orders and, therefore, has no inventories. The following information is available for the current month:

	Actual (based on actual orders for 450,000 units)						Master Budget (based on budgeted orders for 480,000 units)
Sales revenue		$	4,495,000					$	4,320,000
Less
Variable costs
Materials			1,536,000						1,536,000
Direct labor			224,000						288,000
Variable overhead			579,500						528,000
Variable marketing and administrative			395,500						408,000
Total variable costs		$	2,735,000					$	2,760,000
Contribution margin		$	1,760,000					$	1,560,000
Less
Fixed costs
Manufacturing overhead			628,300						600,000
Marketing			190,000						190,000
Administrative			133,000						110,000
Total fixed costs		$	951,300					$	900,000
Operating profits		$	808,700					$	660,000

Required:

Prepare a sales activity variance analysis for Osage, 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.)

OSAGE, INC.Sales Activity VarianceFlexible BudgetSales Activity VarianceMaster BudgetSales revenueVariable costs:MaterialsDirect laborVariable overheadVariable marketing and administrativeTotal variable costs$0$0Contribution margin$0$0Fixed costs:Manufacturing overheadMarketingAdministrativeTotal fixed costs$0$0Operating profits$0$0