For the information below prepare a Profit Variance Analysis. The head accountant at Mary's Trucking is researching the production and cost data for its buggy division. The final results and master budget information for February are shown below: Actual Results 10,000 Buggies Produced and Sold $15 Unit Selling Price Master Budget Data 12,000 Buggies Planned $14 Unit Selling Price Variable Costs: Unit Variable Cost: Direct Materials Direct Labor Variable Overhead $52,800 $51,000 $23,000 Direct Materials Direct Labor Variable Overhead $5 $4 $2 Total Variable Costs $126,800 Total Unit Variable Costs: $11 Fixed Overhead: $9,000 Fixed Overhead $9,600