The master budget at Monroe Manufacturing last period called for sales of 43700 units at $59 each. The costs were estimated to be $43 variable per unit and $541,000 fixed. During the period, actual production and actual sales were 46,700 units. The selling price was $58 per unit. Variable costs were $45 per unit. Actual fixed costs were $532,000. Note: Indicate the effect of each variance by selecting " F " for favoroble, or " U " for unfovorable. If there is no effect, do not select. Required: Prepare a sales activity variance analysis either option. The master budget at Monroe Manufacturing last period called for sales of 43700 units at $59 each. The costs were estimated to be $43 variable per unit and $541,000 fixed. During the period, actual production and actual sales were 46,700 units. The selling price was $58 per unit. Variable costs were $45 per unit. Actual fixed costs were $532,000. Note: Indicate the effect of each variance by selecting " F " for favoroble, or " U " for unfovorable. If there is no effect, do not select. Required: Prepare a sales activity variance analysis either option