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			245,000						312,000
Variable overhead			627,500						576,000
Variable marketing and administrative			444,000						456,000
Total variable costs		$	2,852,500					$	2,880,000
Contribution margin		$	1,635,500					$	1,440,000
Less
Fixed costs
Manufacturing overhead			603,400						575,000
Marketing			185,000						185,000
Administrative			144,000						120,000
Total fixed costs		$	932,400					$	880,000
Operating profits		$	703,100					$	560,000

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 Variance Flexible Budget Sales Activity Variance Master Budget Sales revenue Variable costs: Materials Direct labor Variable overhead Variable marketing and administrative Total variable costs Contribution margin Fixed costs: Manufacturing overhead Marketing Administrative Total fixed costs Operating profits