please answer A and B

Selected data for March for Irvington, Incorporated follows. The variable material sales activity variance is $23,400 U Required: a. How many units were budgeted for March in the master budget? b. Recreate the master budget for March Complete this question by entering your answers in the tabs below. How many units were budgeted for March in the master budget? o. How many units were budgeted for March in the master budget? b. Recreate the master budget for March. Complete this question by entering your answers in the tabs below. Recreate the master budget for March. Note: 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