The results for July for Brahms & Sons follow:

	Actual (based on actual sales of 60,500 units)						Master Budget (based on budgeted sales of 55,000 units)
Sales revenues		$	466,000					$	625,000
Less
Variable costs
Direct material			60,800						68,000
Direct labor			56,600						84,000
Variable overhead			65,400						84,000
Marketing			22,400						40,000
Administration			20,800						40,000
Total variable costs		$	226,000					$	316,000
Contribution margin		$	240,000					$	309,000
Less
Fixed costs
Manufacturing			104,400						104,000
Marketing			24,800						40,000
Administration			83,200						100,000
Total fixed costs		$	212,400					$	244,000
Operating profits		$	27,600					$	65,000

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.)