The following data are available for the most recent year of operations for Prest Products. The revenue portion of the sales activity variance is $225,000 U.

Master budget based on budgeted sales of 45,000 units:
Revenue	$ 1,500,000
Materials	510,000
Labor	375,000
Variable manufacturing overhead and administrative costs	75,000
Fixed manufacturing overhead and administrative costs	180,000

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 Prest Products.

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

Required A

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.)

Prest Products
Sales Activity Variance
	Flexible Budget	Sales Activity Variance		Master Budget
Sales revenue
Variable costs:
Materials
Direct labor
Variable manufacturing and administrative
Total variable costs	$0			$0
Contribution margin	$0			$0
Fixed costs:
Manufacturing overhead and administrative
Total fixed costs
Operating profits	$0			$0