The master budget at Monroe Manufacturing last period called for sales of $43,800$ units at $$60$ each. The costs were estimated to be

$$44$ varlable per unit and $$542,000$ fixed. During the period, actual production and actual sales were $46,800$ units. The selling price

was $$59$ per unit. Variable costs were $$46$ per unit. Actual fixed costs were $$533,000.$

Required:

Prepare a sales activity varlance analysis.

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

elther optlon.