The master budget at Western Company last period called for sales of 225,100 units at $9.1 each. The costs were estimated to be $3.76 variable per unit and $225,100 fixed. During the period, actual production and actual sales were 230,100 units. The selling price was $9.20 per unit. Variable costs were $4.60 per unit. Actual fixed costs were $225,100.

Required:

Prepare a sales activity variance 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.)