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The master budget at Western Company last period called for sales of 225,600 units at $9.60 each. The costs were estimated to be $3.81 variable per unit and $225,600 fixed. During the period, actual production and actual sales were 230,600 units. The selling price was $9.70 per unit. Variable costs were $5.10 per unit. Actual fixed costs were $225,600.

Required:

Prepare a profit variance analysis. (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.)