The master budget at Western Company last period called for sales of 226,600 units at $10.6 each. The costs were estimated to be $3.91 variable per unit and $226,600 fixed. During the period, actual production and actual sales were 231,600 units. The selling price was $10.70 per unit. Variable costs were $6.10 per unit. Actual fixed costs were $226,600. Required: Prepare a 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 Sales Activity Variance Master Budget cos Sales revenue Less Variable costs Contribution margin Loss Fixed costs Operating profits