Problem 16-54 Sales Activity Variance (LO 16-3) The results for July for Brahms & Sons follow: Actual (based on actual sales of 58,300 units) $465,600 Master Budget (based on budgeted sales 53,000 units) $605,000 Sales revenue Less Variable costs Direct material Direct labor Variable overhead Marketing Administrative 60,600 56,400 65,200 22,200 20,600 $225,000 $240,600 66,000 82,000 82,000 38,000 38,000 Total variable costs Contribution margin Less $299,000 Fixed costs Manufacturing Marketing Administrative 104,200 24,600 83,000 $211,800 28,800 103,600 38,000 98,000 $239,600 $ 59,400 Total fixed costs Operating profits Required: Prepare a sales activity variance analysis for Brahms & Sons. (Do not round interme not select either option.)