The results for July for Brahms & Sons follow:

	Actual (based on actual sales of 50,600 units)						Master Budget (based on budgeted sales of 46,000 units)
Sales revenues		$	464,200					$	590,000
Less
Variable costs
Direct material			59,900						59,000
Direct labor			55,700						75,000
Variable overhead			64,500						75,000
Marketing			21,500						31,000
Administration			19,900						31,000
Total variable costs		$	221,500					$	271,000
Contribution margin		$	242,700					$	319,000
Less
Fixed costs
Manufacturing			103,500						102,200
Marketing			23,900						31,000
Administration			82,300						91,000
Total fixed costs		$	209,700					$	224,200
Operating profits		$	33,000					$	94,800

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.)

If possible please show how you get each of the numbers. Thank you!