Selected data for October for Rio Vista Company is shown as follows. The variable overhead sales activity variance is $4,500 F.

Flexible budget based on actual sales of 12,300 units:
Revenue	$	116,850
Materials		40,180
Labor		30,750
Variable overhead		20,500
Fixed costs (manufacturing and administrative)		17,000

Required:

a. How many units were budgeted for October in the master budget?

b. Recreate the master budget for October.

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	$0			$0
Contribution margin	$0			$0
Fixed costs:
Manufacturing overhead and administrative
Total fixed costs
Operating profits	$0			$0