The results for July for Brahms & Sons follow: Actual (based on actual sales of 59,400 units) $465,800 Master Budget (based on budgeted sales of 54,000 units) $615,000 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, 700 56,500 65,3ee 22,300 20,700 $225,500 $240,300 67,000 83,000 83,000 39,000 39,000 $311,000 $304,00 184,300 24,700 83,100 $212,100 $ 28, 200 103,800 39,000 99,000 $241,800 $ 62,200 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 Sales Activity Variance units) Master Budget (based on budgeted sales of 54,000 units) $ 615,000 Sales revenues Variable costs Direct material 67,000 Direct labor 83,000 ADO