Selected data for October for Rio Vista Company is shown below. The variable overhead sales activity variance is $7,000 F.

Flexible budget based on actual sales of 12,800 units:
Revenue	$	128,000
Materials		41,600
Labor		29,600
Variable overhead		28,000
Fixed costs (manufacturing and administrative)		19,000

Required: a. How many units were budgeted for October the master budget? (Do not round intermediate calculations.) units Budgeted units b. Recreate the master budget for October. (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.) RIO VISTA COMPANY Sales Activity Variance Flexible Sales Activity Variance Mas ter Budget Budget Sales revenue Variable costs Materials Direct labor Variable overhead Total variable costs C Contribution margin Fixed costs: Manufacturing overhead and administrative Total fixed costs Operating profits