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?