The following information is provided concerning the operations of Tolstoy Corporation for the current period: Actual (based on actual of 200 units) Master Budget (based on budgeted 220 units) Sales revenue $ 5,780 $ 6,160 Less Manufacturing costs Direct labor 798 836 Materials 605 715 Variable overhead 460 550 Marketing 295 330 Administrative 264 264 Total variable costs $ 2,422 $ 2,695 Contribution margin $ 3,358 $ 3,465 Fixed costs Manufacturing 267 275 Marketing 569 550 Administrative 548 550 Total fixed costs $ 1,384 $ 1,375 Operating profits $ 1,974 $ 2,090 There are no inventories. Required: Prepare a sales activity variance analysis for Tolstoy Corporation like the one in Exhibit 16.4. (Do not round your intermediate calculations. Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance).)