Selected data for October for Rio Vista Company is shown below. The variable overhead sales activity variance is $4,200 F Flexible budget based on actual sales of 12,900 units: Revenue Materials Labor Variable overhead Fixed costs (manufacturing and administrative) $135,020 56,760 28,380 25,800 18,700 Required: a. How many units were budgeted for October in the master budget? (Do not round intermediate calculations.) 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 Sales Activity Variance Sales Activity Variance Master Budget Sales revenue Variable costs: Materials Direct labor Variable overhead Total variable costs Contribution margin Fixed costs Total fixed costs Operating profits