Problem 16-59 (Algo) Sales Activity Variance (LO 16-3) The results for July for Brahms & Sons follow: Sales revenues Less Actual (based on actual sales of 51,700 units) $464,400 Master Budget (based on budgeted sales of 47,000 units) $600,000 Variable costs Direct material Direct labor 60,000 60,000 55,800 76,000 Variable overhead 64,600 76,000 Marketing 21,600 32,000 Administration 20,000 32,000 Total variable costs $222,000 $276,000 Contribution margin $242,400 $324,000 Less Fixed costs Manufacturing Marketing Administration Total fixed costs Operating profits 103,600 102,400 24,000 32,000 82,400 92,000 $210,000 $226,400 $ 32,400 $ 97,600 Required: Prepare a sales activity variance analysis for Brahms & Sons: (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.)