The master budget at Western Company last period called for sales of 226,300 units at $10.3 each. The costs were estimated to be $3.88 variable per unit and $226,300 fixed. During the period, actual production and actual sales were 231,300 units. The selling price was $10.40 per unit. Variable costs were $5.80 per unit. Actual fixed costs were $226,300.

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.)