The results for July for Brahms & Sons follow:

	Actual (based on actual sales of 52,800 units)						Master Budget (based on budgeted sales of 48,000 units)
Sales revenues		$	464,600					$	555,000
Less
Variable costs
Direct material			60,100						61,000
Direct labor			55,900						77,000
Variable overhead			64,700						77,000
Marketing			21,700						33,000
Administration			20,100						33,000
Total variable costs		$	222,500					$	281,000
Contribution margin		$	242,100					$	274,000
Less
Fixed costs
Manufacturing			103,700						102,600
Marketing			24,100						33,000
Administration			82,500						93,000
Total fixed costs		$	210,300					$	228,600
Operating profits		$	31,800					$	45,400

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.)

BRAHMS & SONS
Sales Activity Variance
	Flexible Budget (based on actual units)	Sales Activity Variance		Master Budget (based on budgeted sales of 48,000 units)
Sales revenues				$555,000
Variable costs:
Direct material				61,000
Direct labor				77,000
Variable overhead				77,000
Marketing				33,000
Administration				33,000
Total variable costs	$0			$281,000
Contribution margin	$0			$274,000
Fixed costs:
Manufacturing				102,600
Marketing				33,000
Administration				93,000
Total fixed costs	$0			$228,600
Operating profits	$0			$45,400