The following data are available for the most recent year of operations for Slacker & Sons. The revenue portion of the sales activity variance is $128,000 F.

Master budget based on actual sales of 157,000 units:
Revenue	$	3,200,000
Materials		857,000
Labor		632,000
Variable manufacturing overhead and administrative costs		132,000
Fixed manufacturing overhead and administrative costs		370,000

Required:

a. How many units were actually sold in the most recent period?

b. Prepare a sales activity variance for the most recent year for Slacker & Sons.