The results for July for Brahms & Sons follow: Actual (based on actual sales of 67,100 units) $ 463,000 Master Budget (based on budgeted sales of 61,000 units) $530,000 Sales revenues Lass Variable costs Direct material Direct labor Variable overhead Marketing Administration Total variable costs Contribution margin Less Pixed costs Manufacturing Marketing Administration Total fixed costs Operating profits 59,300 55,100 63,900 20.900 19,300 $218,500 $ 244,500 53,000 69,000 69,000 25,000 25,000 $ 241,000 $289,000 102,900 23,300 B1,700 $207,900 $36,600 101,000 25,000 85,000 $211.000 $ 78,000 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 A BONS Sales Activity Valance Flexible Budget (based on actual Sales Activity Variance unt Master Budget (hased on budgeted sale of 51,000 units 630,000 Sales revenues Variable costs Direct material Direct labor Variable overhead Marketing Administration Total variable costs Contribution margin Fixed costs Manufacturing Marketing Administration Total food costs Operating profits 53,000 60,000 69,000 25,000 25.000 241,000 289.000 $ 101.000 25,000 85.000 -211,000 78,000 $ 5