The master budget at Monroe Manufacturing last period called for sales of $43,500$ units at $$57$ each. The costs were estimated to be $$41$ variable per unit and $$539,000$ fixed. During the period, actual production and actual sales were $46,500$ units. The selling price was $$56$ per unit. Variable costs were $$43$ per unit. Actual fixed costs were $$530,000.$

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$[[$Monroe Manufacturing$],[$Sales Activity Variance$],[,$Flexible Budget,Sales Activity Variance,Master Budget$],[$Sales revenue$],[$Less:$],[$Variable costs$],[$Contribution margin$],[$Less:$],[$Fixed costs$],[$Operating profits,,,$]]$