The results for July for Brahms & Sons follow: Actual (based on actual sales of 57,289 units) $465,400 Master Budget (based on budgeted sales of 52,800 units) $595, eee Sales revenues Less Variable costs Direct material Direct labor Variable overhead Marketing Administration Total variable costs Contribution margin Less Fixed costs Manufacturing Marketing Administration Total fixed costs Operating profits 60,500 56,300 65, 10e 22,100 20, 500 $ 224,500 $24.9ee 65, eee 81. eee 81, eee 37, eee 37,000 $301, eee $ 294,000 104, 100 24,500 82,900 $ 211, 500 $ 29,400 103,400 37,000 97,200 $ 237,400 $ 56,600 Required: Prepare a sales activity variance analysis for Brahms & Sons. (Do not round Intermediate calculations. Indicate the effect of each varlance by selecting "F" for favorable, or "U" for unfavorable. If there is no effect, do not select elther option.) BRAHMS & SONS Sales Activity Variance Flexible Budget (based on actual units) Sales Activity Variance Master Budget (based on budgeted sales of 52,000 units) 595,000 Sales revenues Variable costs: Direct material 65,000 81,000 81,000 Direct labor Variable overhead Marketing Administration Total variable costs 37,000 37.000 301,000 294,000 Contribution margin Fixed costs: Manufacturing Marketing Administration Total fixed costs 103.400 37,000 97,000 237,400 56,600 Operating profits $