The results for July for Brahms & Sons follow: Actual (based on actual sales of 72,600 units) $464,000 Master Budget (based on budgeted sales of 66,000 units) $580,000 Sales revenues Less Variable costs Direct material Direct labor Variable overhead Marketing Administration. Total variable costs. Contribution margin Less Fixed costs Manufacturing Marketing Administration 59,800 58,000 55,600 74,000 64,400 74,000 21,400 30,000 19,800 30,000 $221,000 $266,000 $243,000 $314,000 103,400 102,000 23,800 Total fixed costs 82,200 $209,400 30,000 90,000 $222,000 $ 33,600 $ 92,000 Operating profits. 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 Master Budget (based 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.) Sales revenues Variable costs: Direct material Direct labor Variable overhead BRAHMS & SONS Sales Activity Variance Flexible Budget (based on actual units) Master Budget (based Sales Activity Variance on budgeted sales of 66,000 units) $ 580,000 58,000 74,000 74,000 Marketing, 30,000 Administration 30,000 Total variable costs $ 0 $ 266,000 $ $ 314,000 Contribution margin Fixed costs: Manufacturing Marketing 102,000 30,000 90,000 Administration Total fixed costs $ 0 $ 222,000 Operating profits. $ $ 92,000