The results for July for Brahms & Sons follow:

	Actual (based on actual sales of 50,600 units)						Master Budget (based on budgeted sales of 46,000 units)
Sales revenues		$	464,200					$	590,000
Less
Variable costs
Direct material			59,900						59,000
Direct labor			55,700						75,000
Variable overhead			64,500						75,000
Marketing			21,500						31,000
Administration			19,900						31,000
Total variable costs		$	221,500					$	271,000
Contribution margin		$	242,700					$	319,000
Less
Fixed costs
Manufacturing			103,500						102,200
Marketing			23,900						31,000
Administration			82,300						91,000
Total fixed costs		$	209,700					$	224,200
Operating profits		$	33,000					$	94,800

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.)

If possible please show how to get each number. Thank you!!

2 W Answer is not compiele. BRAHMS & SONS Sales Activity Variance Flexible Budget (based on actual units) Sales Activity Variance Master Budget (based on budgeted sales of 46,000 units) 590,000 $ 464,200 X $ 125,800 X E Sales revenues Variable costs: Direct material 900 X U Direct labor 59,900 X 55,700 X 64,500 X Variable overhead 19,300 X U 10,500 X U 9,500 X U 11,100 X U 21,500 X Marketing Administration Total variable costs 59,000 75,000 75,000 31,000 31,000 271,000 319,000 19.900 X $ 221,500 $ 49,500 X U $ $ 242,700 $ 76,300 X $ 0 Contribution margin Fixed costs Manufacturing Marketing Administration Total fixed costs 0 103,500 X 23,900 X 82,300 X 209,700 $ 33,000 102,200 31,000 91,000 0 IS 0 IS 224,200 94,800 Operating profits $ 61 800 X E $ HO