The master budget at Western Company last period called for sales of 225,300 units at $9.3 each. The costs were estimated to be $3.78 variable per unit and $225,300 fixed. During the period, actual production and actual sales were 230,300 units. The selling price was $9.40 per unit. Variable costs were $4.80 per unit. Actual fixed costs were $225,300.

Required:

Prepare a sales activity variance analysis. (Indicate the effect of each variance by "F" for favorable, or "U" for unfavorable.)