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. Required: Prepare a sales activity variance analysis.