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.)

Profit Variance Analysis
	Actuals	Manufacturing Variances		Selling, General and Administrative Variances		Sales Price Variance		Flexible Budget	Sales Activity Variance		Master Budget
Quantity	9,700										8,300
Revenue	$1,785,800										$1,577,000
Variable manufacturing cost	820,394										597,600
Variable Selling, General and Administrative cost	112,040										99,600
Contribution margin	$853,366										$879,800
Fixed manufacturing cost	233,040										222,000
Fixed Selling, General and Administrative cost	390,000										380,000
Operating profit	$230,326										$277,800