The master budget at Westem Company last period called for sales of 225,600 units at $9.6 each. The costs were estimated t production and actual sales were 230,600 units. The selling price was $9.70 per unit. Variable costs were $5 be $3.81 variable per unit and $225,600 fixed. During the period, actual per unit. Actual fixed costs were $225.600. Required: repare sales activity varlance analysis. (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.) WESTERN COMPANY Sales Activity Variance Flexible Budget Master Budget Sales Activity Variance Sales revenue Less: Variable costs U Contribution margin Less: Fixed costs Operating profits 0