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		$	4,973,000					$	4,800,000
Less
Variable costs
Materials			1,680,000						1,680,000
Direct labor			276,000						336,000
Variable overhead			626,600						576,000
Variable marketing and administrative			468,000						480,000
Total variable costs		$	3,050,600					$	3,072,000
Contribution margin		$	1,922,400					$	1,728,000
Less
Fixed costs
Manufacturing overhead			653,800						625,000
Marketing			180,000						180,000
Administrative			131,500						107,500
Total fixed costs		$	965,300					$	912,500
Operating profits		$	957,100					$	815,500

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.)