The following data are available for the most recent year of operations for Slacker & Sons. The revenue portion of the sales activity variance is $336,000 F.

Master budget based on actual sales of 167,000 units:
Revenue	$	4,200,000
Materials		867,000
Labor		642,000
Variable manufacturing overhead and administrative costs		142,000
Fixed manufacturing overhead and administrative costs		470,000

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.