The following data are available for the most recent year of operations for Prest Products. The revenue portion of the sales activity variance is $$246,000U.$

Master budget based on budgeted sales of $49,200$ units:

$\backslash$table$[[$Revenue$,$$$1,640,000],[$Materials$,557,600],[$Labor$,410,000],[$Variable manufacturing overhead and administrative costs,$82,000],[$Fixed manufacturing overhead and administrative costs,$196,800]]$

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 Prest Products.

Complete this question by entering your answers in the tabs below.

Required $B$

Prepare a sales activity variance for the most recent year for Prest Products. $($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.$)$

$\backslash$table$[[$Prest Products$],[$Sales Activity Variance$],[,$Flexible Budget,Sales Activity Variance,Master Budget$],[$Sales revenue,$$,1,394,000,$$$,246,000,$U$,$$$,1,640,000],[$Variable costs:$],[$Materials$,,,,,$F$,,],[$Direct labor,,,,,F$,,],[$Variable manufacturing and administrative,,,,,F$,,],[$Total variable costs,$$,0,,,$F$,$$$,0],[$Contribution margin,$$,1,394,000,,,$U$,$$$,1,640,000],[$Fixed costs:$],[$Manufacturing overhead and administrative,,,$$,0,,,],[$Total fixed costs,,,$$,0,,,],[$Operating profits,$$,1,394,000,,,$U$,$$$,1,640,000]]$