Harlow Parts produces a single product at its Superior Plant. The master budget for July follows:

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

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