The master budget at Monroe Manufacturing last period called for sales of $43,200$ units at $$54$ each. The costs were estimated to be

$$38$ variable per unit and $$536,000$ fixed. During the period, actual production and actual sales were $46,200$ units. The selling price

was $$53$ per unit. Variable costs were $$40$ per unit. Actual fixed costs were $$527,000.$

Requlred:

Prepare a sales activity variance analysis.

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

elther option.