The following information is available for Brownstone Products Company for the month of July:

Actual:

Units $-3,800$

Sales revenue $-$ $ $53,600$

Variable manufacturing costs $-19,400$

Fixed manufacturing costs $-14,300$

Variable selling and administrative expenses $-8,100$

Fixed selling and administrative expenses $-9,500$

Master Budget:

Units $-4,000$

Sales revenue $-$ $ $60,000$

Variable manufacturing costs $-16,000$

Fixed manufacturing costs $-13,300$

Variable selling and administrative expenses $-8,000$

Fixed selling and administrative expenses $-9,400$

Required:

$1.$ What was the master budget variance for July? Was this variance favorable or unfavorable?