Odessa, Inc., reports the following information concerning operations for the most recent month:

	Actual (based on actual of 540 units)						Master Budget (based on budgeted 600 units)
Sales revenue		$	88,370					$	96,000
Less
Manufacturing costs
Direct labor			13,632						14,400
Materials			11,220						13,200
Variable overhead			7,860						9,600
Marketing			4,956						5,640
Administrative			5,400						5,400
Total variable costs		$	43,068					$	48,240
Contribution margin		$	45,302					$	47,760
Fixed costs
Manufacturing			4,650						4,800
Marketing			9,988						9,600
Administrative			9,563						9,600
Total fixed costs		$	24,201					$	24,000
Operating profits		$	21,101					$	23,760

There are no inventories.

Required:

Prepare a profit variance analysis for Odessa, Inc. (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.)