The results for July for Brahms & Sons follow Actual (based on actual sales of 53,900 units) $464,800 Master Budget (based on budgeted sales of 49,000 units) $565,000 Sales revenues Less Variable costs Direct material Direct labor Variable overhead Marketing Administration Total variable costs Contribution margin Less Fixed costs Manufacturing Marketing Administration Total fixed costs Operating profits 60,200 56,000 64,800 21,800 20,200 $223,eee $241,300 62,000 78,000 78,000 34,000 34,000 $286,000 $279,080 103,500 24,200 82,600 $210,600 $ 31,200 102,300 34,000 94,000 $230,000 $ 48,200 Required: Prepare a sales activity variance analysis for Brahms & Sons (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.)