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	8,140
Revenue	$ 1,546,600
Variable manufacturing cost	586,080
Variable Selling, General and Administrative cost	97,680
Contribution margin	$ 862,840
Fixed manufacturing cost	206,000
Fixed Selling, General and Administrative cost	364,000
Operating profit	$ 292,840

The following operating income statement shows the actual results for July:

Harlow Parts
Superior Plant
Operating Results
(For July)
Quantity (units)	9,540
Revenue	$ 1,745,800
Variable manufacturing cost	756,394
Variable Selling, General and Administrative cost	110,440
Contribution margin	$ 878,966
Fixed manufacturing cost	217,040
Fixed Selling, General and Administrative cost	374,000
Operating profit	$ 287,926

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.)