A company reports the following information concerning operations for the most recent month:

	Actual (based on the actual of 450 units)						Master Budget (based on budgeted 500 units)
Sales revenue		$	72,330					$	80,000
Less
Manufacturing costs
Direct labor			11,236						12,000
Materials			9,010						11,000
Variable overhead			6,190						8,000
Marketing			4,062						4,750
Administrative			4,000						4,000
Total variable costs		$	34,498					$	39,750
Contribution margin		$	37,832					$	40,250
Fixed costs
Manufacturing			3,865						4,000
Marketing			8,386						8,000
Administrative			7,958						8,000
Total fixed costs		$	20,209					$	20,000
Operating profits		$	17,623					$	20,250

Prepare the profit variance analysis for the company. Do not round intermediate calculations. Enter the final answer as a whole number.