The following data are available for the most recent year of operations for Prest Products. The revenue portion of the sales activity variance is $$231,000U.$

Master budget based on budgeted sales of $46,200$ units:

Revenue

Materials

Labor

Variable manufacturing overhead and administrative costs

Fixed manufacturing overhead and administrative costs

$$1,540,000$

$523,600$

$385,000$

$77,000$

$184,800$

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.

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