Harlow Parts produces a single product at its Superior Plant. The master budget for July follows: Harlow Parts Superior Plant Master Budget (For July) Quantity 8,300 Revenue $ 1,577,000 Variable manufacturing cost 597,600 Variable Selling, General and Administrative cost 99,600 Contribution margin $ 879,800 Fixed manufacturing cost 222,000 Fixed Selling, General and Administrative cost 380,000 Operating profit $ 277,800 The following operating income statement shows the actual results for July: Harlow Parts Superior Plant Operating Results (For July) Quantity (units) 9,700 Revenue $ 1,785,800 Variable manufacturing cost 820,394 Variable Selling, General and Administrative cost 112,040 Contribution margin $ 853,366 Fixed manufacturing cost 233,040 Fixed Selling, General and Administrative cost 390,000 Operating profit $ 230,326 Required: Prepare a profit variance analysis for the Superior Plant for July. (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.)