Piper Products sold 421,000 units during the last period when industry volume totaled 2.95 million units. The company originally expected to sell 457,500 based on a budgeted market share of 15 percent. The budgeted selling price was $13 per unit. Budgeted variable costs were $5 per unit. Budget fixed costs were $1,920,000 and applied based on units produced. Required: Compute the sales activity variance, and break it down into market share variance and the industry volume variance. Note: 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