The master budget at Western Company last period called for sales of 225,400 units at $9.4 each. The costs were estimated to be $3.79 variable per unit and $225,400 fixed. During the period, actual production and actual sales were 230,400 units. The selling price was $9.50 per unit. Variable costs were $4.90 per unit. Actual fixed costs were $225,400.

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.)