The master budget at Cherrylawn Corporation at the beginning of the year was based on sales of $275,000$ units with revenues of $$3,300,000.$ Total variable costs were budgeted at $$1,925,000$ and fixed costs at $$950,000.$ During the period, actual production and actual sales were $255,000$ units. The actual revenues were $$3,442,500.$ Actual variable costs were $$6\mathrm{.}50$ per unit. Actual fixed costs were $$980,000.$

Required:

Prepare a profit variance analysis. Specifically Sales Price Variance, Sales Activity Variance, and the Master Budget.

Note: Indicate the effect of each variance by selecting $"$F$"$ for favorable, or $"$U$"$ for unfavorable. If there is no effect, do not select either option.