The master budget at Western Company last period called for sales of 226,500 units at $10.5 each. The costs wete estimated to be $3.90 variable per unit and $226,500 fixed. During the period, actual production and actual sales were 231,500 units. The selling price was $10.60 per unit. Variable costs were $6.00 per unit. Actual flwed costs were $226,500. Required: Prepare a sales activity variance analysis (Indicate the effect of each vorionce 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 Sales Activity Variance Manter Budget Sales revenue Loss Vanable costs Contribution margin Less Fixed costs Operating profits 5 0 $ 0 S 5 0