2 The results for July for Brahms & Sons follow: Actual (based on actual sales of 69,300 units) $463,400 Master Budget (based on budgeted sales of 63,000 units) $550,000 Book Sales revenues Less Variable costs Direct material Direct labor Variable overhead Marketing Administration 59,500 55,000 55,300 71,000 64,100 71,000 21,100 27,000 19,500 27,000 Total variable costs $219,500 $251,000 Contribution margin $243,900 $299,000 Less Print erences Fixed costs Manufacturing Marketing Administration Total fixed costs Operating profits Required: 103,100 101,400 23,500 27,000 81,900 87,000 $208,500 $215,400 $ 35,400 $ 83,600 Prepare a sales activity variance analysis for Brahms & Sons. (Do not round intermediate calculations. Indicate variance by selecting "F" for favorable, or "U" for unfavorable. If there is no effect, do not select either optio BRAHMS & SONS Sales Activity Variance Sales revenues Variable costs: Direct material Direct labor Variable overhead Marketing Administration Total variable costs Contribution margin Fixed costs: Manufacturing Flexible Budget (based on actual Sales Activity Variance units) Master Budget (based on budgeted sales of 63,000 units) $ 550,000 55,000 71,000 71,000 27,000 27,000 $ 251,000 $ 299,000 101,400 nework Variable costs Direct material Direct labor Variable overhead Administration 59,500 55,000 55,300 71,000 64,100 71,000 Marketing 21,100 27,000 19,500 27,000 Total variable costs $219,500 $251,000 Contribution margin $243,900 $299,000 Less Fixed costs Saved Manufacturing Marketing Administration Total fixed costs Operating profits Required: 103,100 101,400 23,500 27,000 81,900 87,000 $208,500 $215,400 $ 35,400 $ 83,600 Prepare a sales activity variance analysis for Brahms & Sons. (Do not round intermediate calculations. Indicate the variance by selecting "F" for favorable, or "U" for unfavorable. If there is no effect, do not select either option.) Sales revenues Variable costs: Direct material Direct labor Variable overhead Marketing Administration Total variable costs Contribution margin Fixed costs: Manufacturing Marketing Administration Total fixed costs Operating profits BRAHMS & SONS Sales Activity Variance Flexible Budget (based on actual Sales Activity Variance units) Master Budget (based on budgeted sales of 63,000 units) $ 550,000 55,000 71,000 71,000 27,000 27,000 $ 251,000 $ 299,000 101,400 27,000 87,000 $ 215,400. $ 83,600