Mason, Inc. prepared a budget that called for sales of $200$ units at a price of PHP $100$ each. Variable manufacturing costs were planned to be PHP $39$ per unit, and variable marketing costs were PHP $11$ per unit. Total fixed manufacturing, marketing and administrative costs were respectively budgeted to be PHP $500,$ PHP $1,000$ and PHP $1,000.$

During the period, actual sales were $170$ units $($units produced equaled units sold$),$ and revenue was PHP $18,400.$ Actual variable manufacturing and marketing costs totaled PHP $6,880$ and PHP $2,060,$ respectively. Actual fixed manufacturing, marketing and administrative costs respectively totaled PHP $485,$ PHP $1,040$ and PHP $995.$

Prepare a profit variance report to show the details of the difference between the master budget and actual profits.