The master budget at Monroe Manufacturing last period called for sales of 43,400 units at $56 each. The costs were estimated to be $40 varlable per unit and $538,000 fixed. During the perlod, actual production and actual sales were 46,400 units. The selilng price was $55 per unit. Varlable costs were $42 per unit. Actual fixed costs were $529,000 Required: Prepare a sales actlvity 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 elther option