The master budget at Cherrylawn Corporation at the beginning of the year was based on sales of $340,000$ units with revenues of $$3,400,000.$ Total variable costs were budgeted at $$2,040,000$ and fixed costs at $$1,015,000.$ During the period, actual production and actual sales were $320,000$ units. The actual revenues were $$3,462,000.$ Actual variable costs were $$19\mathrm{.}50$ per unit. Actual fixed costs were $$1,045,000.$

Required:

Prepare a sales activity variance analysis.

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.

$\backslash$table$[[$Cherrylawn Corporation$],[$Sales Activity Variance$],[,$Flexible Budget,Sales Activity Variance,Master Budget$],[$Sales revenue$],[$Less:$],[$Variable costs$],[$Contribution margin$],[$Less:$],[$Fixed costs$],[$Operating profits,,,$]]$