The results for July for Brahms & Sons follow:

	Actual (based on actual sales of 57,200 units)						Master Budget (based on budgeted sales 52,000 units)
Sales revenue		$	465,400					$	595,000
Less
Variable costs
Direct material			60,500						65,000
Direct labor			56,300						81,000
Variable overhead			65,100						81,000
Marketing			22,100						37,000
Administrative			20,500						37,000
Total variable costs		$	224,500					$	301,000
Contribution margin		$	240,900					$	294,000
Less
Fixed costs
Manufacturing			104,100						103,400
Marketing			24,500						37,000
Administrative			82,900						97,000
Total fixed costs		$	211,500					$	237,400
Operating profits		$	29,400					$	56,600

Required:

Prepare a sales activity variance analysis for Brahms & Sons. (Do not round intermediate calculations. 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.)