The following data are available for the most recent year of operations for Slacker & Sons. The revenue portion of the sales activity variance is $125,000 F.

Master budget based on actual sales of 150,000 units:

Revenue . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $2,500,000

Materials . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 850,000

Labor . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 625,000

Variable manufacturing overhead and administrative costs . . . . 125,000

Fixed manufacturing overhead and administrative costs . . . . . . 300,000

Required

a. How many units were actually sold in the most recent period?

b. Prepare a sales activity variance for the most recent year for Slacker & Sons.