The master budget for Lily's Bakery assumes that the bakery will sell 1,000 wedding cakes during 2019. However, Lily had a banner year and actually sold 1,400 wedding cakes.

Lily's master budget figures are as follows:

Sales (in units)1,000 cakes

Sales ($)$300,000

Variable Costs$200,000

Fixed Costs$15,000

To assess the sales activity variance for the bakery, Lily prepares a flexible budget.

Assuming that fixed costs are the same for the master budget and the flexible budget, what is thesales activity variance forsales revenueand is it favorable or unfavorable?