The master budget at Monroe Manufacturing last period called for sales of $44,000$ units at $$62$ each. The costs were estimated to be $$46$ variable per unit and $$544,000$ fixed. During the period, actual production and actual sales were $47,000$ units. The selling price was $$61$ per unit. Variable costs were $$48$ per unit. Actual fixed costs were $$535,000.$

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.