The master budget at Western Company last period called for sales of 226,900 units at $10.9 each. The costs were estimated to be $3.94 variable per unit and $226,900 fixed. During the period, actual production and actual sales were 231,900 units. The selling price was $11.00 per unit. Variable costs were $6.40 per unit. Actual fixed costs were $226,900. Required: Prepare a sales activity variance analysis.