Hayden Corporation provides you with the following information for the month of June:

	Actual (based on actual sales of 21,000 units)		Master Budget (based on budgeted sales of 20,000 units)
Sales revenues	$	577,500	$	600,000
Less
Variable costs
Direct material		73,500		60,000
Direct labor		68,250		80,000
Variable overhead		79,250		80,000
Marketing		25,500		25,000
Administration		23,500		25,000
Total variable costs	$	270,000	$	270,000
Contribution margin	$	307,500	$	330,000
Less
Fixed costs
Manufacturing		128,000		125,000
Marketing		28,500		25,000
Administration		101,500	$	100,000
Total fixed costs	$	258,000	$	250,000
Operating profits	$	49,500	$	80,000

Required:

Prepare a profit variance analysis for Hayden Corporation like the one in Exhibit 16.5.(Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance). Do not round intermediate calculations.)