The following data are available for the most recent year of operations for Slacker & Sons. The revenue portion of the sales activity variance is $152,000 F.

Master budget based on actual sales of 163,000 units:
Revenue	$	3,800,000
Materials		863,000
Labor		638,000
Variable manufacturing overhead and administrative costs		138,000
Fixed manufacturing overhead and administrative costs		430,000

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. (Do not round intermediate calculations. Indicate the effect of each variance by "F" for favorable, or "U" for unfavorable.)