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 $4,968,000 $4,800,000 Less Variable costs Materials 1,440,000 1,440,000 Direct labor 276,000 336,000 Variable overhead 674,400 624,000 Variable marketing and administrative 468,000 480,000 Total variable costs $2,858,400 $2,880,000 Contribution margin $2,109,600 $1,920,000 Less Fixed costs Manufacturing overhead 988,800 960,000 Marketing 288,000 288,000 Administrative 204,000 180,000 Total fixed costs $1,480,800 $1,428,000 Operating profits $628,800 $492,000

Required:

Prepare a sales activity variance analysis for Osage, Inc.