Selected data for October for Rio Vista Company is shown below. The variable overhead sales activity variance is $3,000 F.

Flexible budget based on actual sales of 11,900 units:

Revenue $ 117,300

Materials 49,300

Labor 27,200

Variable overhead 17,000

Fixed costs (manufacturing and administrative) 17,900

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.)