$$Prepare a sales activity variance analysis for Fournier Fixtures

Fournier Fixtures produces a variety of manufactured items for the home and building industry. The company produces only when it receives orders and, therefore, has no inventories. The following information is available for the current month: Master Budget (based on Actual (based on budgeted orders actual orders for for 397,500 249, 229, 898, 808, 668,800 650, 471, 515, 459, 447 , 445,200 units) units) Sales revenue Less Variable costs Materials Direct labor Variable overhead Variable marketing Total variable costs Contribution margin Less Fixed costs and administrative Manufacturing overhead Marketing Administrative Total fixed costs Operating profits