The master budget at Western Company last period called for sales of 225,000 units at $9 each. The costs were estimated to be $3.75 variable per unit and $225,000 fixed. During the period, actual production and actual sales were 230.000 units. The selling price was $9.10 per unit. Variable costs were $4.50 per unit. Actual fixed costs were $225.000. 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.) Answer is not complete. WESTERN COMPANY Sales Activity Variance Flexible Sales Activity Budget Variance 2,070,000 $ 45.000 Master Budget Sales revenue Less 862,500 1,207,500 Variable costs Contribution margin Less Fixed costs Operating profits 225,000 982,500