The results for July for Brahms & Sons follow Actual (based on actual sales of 68.200 units) Master Budget (based on budgeted sales 62,000 units) Sales revenue Vaniable costs Direct material Direct labor Variable overhead 59.400 64,000 21,000 19.400 19.,000 $244.200 26.000 6 000 Total variable costs Contribution margin $294,00 Foxed costs 101.200 5.000 $ 80.800 23.400 1800 $208.200 Total fixed costs Operaling prolits 36,000 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 Master Budget onbudgeted sales of Sales Activity Sales revenue 540.000 Less variable costs Dinect material Dinect labor Variable overhead Total variable costs Conteibution margin Less fixed costs: Total fixed costs Operating prosts 80