Sales revenue Less Manufacturing costs Direct labor Materials Odessa, Inc., reports the following information concerning operations for the most recent month: Actual (based on actual of 540 units) $88,320 Master Budget (based on budgeted 600 units) $96,000 13,632 14,400 11,520 13,440 Variable overhead 7,872 9,600 Marketing 5,088 5,760 Administrative 4,800 4,800 Total variable costs $42,912 $48,000 Contribution margin $45,408 $48,000 Fixed costs Manufacturing 4,665 4,800 Marketing 9,984 9,600 Administrative 9,561 9,600 Total fixed costs $24,210 $24,000 Operating profits $21,198 $24,000 There are no inventories. Required: Prepare a sales activity variance analysis for Odessa, Inc. (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.) Sales revenue ODESSA, Inc. Sales Activity Variance Flexible Budget Master Budget (based on actual of 540 Sales Activity Variance (based on budgeted 600 units) units) $ 96,000 + Variable costs: Manufacturing costs: Direct labor Materials Variable overhead Marketing Administrative Total variable costs Contribution margin Fixed costs: Manufacturing Marketing Administrative Total fixed costs Operating profits 69 $ $ 69 00 14,400 13,440 9,600 5,760 4,800 SAS $ 48,000 $ 48,000 4,800 9,600 9,600 $ 0 $ 10 24,000 $ 10 0 $ 24,000