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:

1. How many units were actually sold in the most recent period?
2. Prepare a sales activity variance for the most recent year for Prest Products.