Selected data for October for Rio Vista Company is shown below. The variable overhead sales activity variance is $5,400 F.

Flexible budget based on actual sales of 12,300 units:
Revenue	$	127,100
Materials		46,740
Labor		29,110
Variable overhead		24,600
Fixed costs (manufacturing and administrative)		17,800

Required:

a. How many units were budgeted for October in the master budget? (Do not round intermediate calculations.)

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