The master budget at Western Company last period called for sales of 225,800 units at $9.8 each. The costs were estimated to be $3.83 variable per unit and $225,800 fixed. During the period, actual production and actual sales were 230,800 units. The selling price was $9.90 per unit. Variable costs were $5.30 per unit. Actual fixed costs were $225,800.

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.)