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

Actual Master Budget

Units $3,8004,000$

Sales revenue $ $53,600$ $ $60,000$

Variable manufacturing costs $19,40016,000$

Fixed manufacturing costs $14,30013,300$

Variable selling and administrative expenses $8,1008,000$

Fixed selling and administrative expenses $9,5009,400$

Required:

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