Refer to the data in Exercise 16-21. Prepare a sales activity variance analysis like the one in Exhibit 16.4.

Exhibit 16.4:

                                  

Data From Exercise 16-21:

The master budget at Western Company last period called for sales of 225,000 units at $9 each. The costs were estimated to be $3.75 variable per unit and $225,000 fixed. During the period, actual production and actual sales were 230,000 units. The selling price was $9.10 per unit. Variable costs were $4.50 per unit. Actual fixed costs were $225,000.