Actual (based on actual of 495 units) $85,890 Master Budget (based on budgeted 550 units) $92,500 Sales revenue Less Manufacturing costs Direct labor Materials Variable overhead Marketing Administrative Total variable costs Contribution margin Fixed costs Manufacturing Marketing Administrative Total fixed costs Operating profits 12.444 1e.130 6,520 4,668 4,950 $38,652 $47.238 13,200 12,180 8,250 5,298 4,950 $43,789 $49,728 4,270 9. 184 8,760 $22.214 $25,024 4,480 8.888 8,880 $22,000 $27.720 There are no inventories. Required: Prepare a profit variance analysis for Odessa, Inc. (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. Enter your final answers as a whole number.) ODESSA, INC Profit Variance Analysis Marketing and Sales Price Variance Administrative Variance Actual 495 Units) Manufacturing Variance Flexible Budget (Units) Master Sales Activity Variance Budget (550 Units) S 93,500 S 85,890 12.444 10,130 8.520 4,808 13,200 12,100 8,250 5,280 Sales revenue Variable costs: Manufacturing costs: Direct labor Materials Overhead Marketing Administrative Contribution margin Fixed costs Manufacturing Marketing Administrative Operating profits 4.950 4,950 49,720 S 47.238 $ S 4,270 S 9.184 8,760 25,024 4.400 8.800 8,800 27.720 S $ 0 S