Problem 16-54 Sales Activity Variance (LO 16-3) The results for July for Brahms & Sons follow: Actual (based on actual sales of 59,400 units) $465,800 Master Budget (based on budgeted sales 54,000 units) $615,000 Sales revenue Less Variable costs Direct material Direct labor Variable overhead Marketing Administrative Total variable costs Contribution margin Less Fixed costs Manufacturing Marketing Administrative Total fixed costs Operating profits 60,700 56,500 65,300 22,300 20,700 $225,500 $240,300 67,000 83,000 83,000 39,000 39,000 $311,000 $304,000 104,300 24,700 83,100 $212,100 $ 28,200 103,800 39,000 99,000 $241,800 $ 62,200 Required: Prepare a sales activity variance analysis for Brahma & Sons (Do not round intermediate calculations. Indicate the effect of each variance by selecting for favorable, or "u" for untwerable. If there is no effect, do not select other option) BRAHMS A SONG Bales Activity Variance Flexible Budget based on actu Sales Activity Variance Master Budget based on budgeted sales of 54000 unit) S 615.000 Sales revenue Less variable co Manufacturing costs Direct material Direct labor Variable overhead Marketing Administration Total variable costs Consbution margin Les fixed costs Manufacturing Marketing Administration Totalfredo Operating profits 67,000 83,000 83,000 39,000 39,000 311,000 304,000 $ $ 103.800 39.000 99,000 241.800 $ $ 62,200