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 13,600 units: Revenue Materials Labor Variable overhead Fixed costs (manufacturing and administrative) $120,000 38,400 32,400 28,000 15,000 Required: a. How many units were budgeted for October in the master budget? (Do not round intermediate calculations.) Budgeted units 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 Budget Sales Activity Variance Master Budget Sales revenue Variable costs: Materials Direct labor Variable overhead Total variable costs SO Contribution margin SO Fixed costs: Manufacturing overhead and administrative Total fixed costs Operating profits OP