Kentford Associates is a small professional services firm. Lost month. Kentford billed more hours than expected and profits reflected These are hours billed to clients. They are fewer than the mumber of hours worked because there is nonbillable time (e g. slack periods, time in training sessions) and because some time worked for clients is not charged to them. Required: Prepare a profit variance analysis for Kentford Associates. Note: Do not round intermediate calculations. Indicate the effect of each variance by selecting "F" for favorable, or "U" for unfovorable. If there is no effect, do not select either option