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		$	4,488,000					$	4,320,000
Less
Variable costs
Materials			1,536,000						1,536,000
Direct labor			274,000						336,000
Variable overhead			675,400						624,000
Variable marketing and administrative			394,500						408,000
Total variable costs		$	2,879,900					$	2,904,000
Contribution margin		$	1,608,100					$	1,416,000
Less
Fixed costs
Manufacturing overhead			603,600						575,000
Marketing			170,000						170,000
Administrative			137,000						115,000
Total fixed costs		$	910,600					$	860,000
Operating profits		$	697,500					$	556,000

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.)