Odessa, Inc., reports the following information concerning operations for the most recent month: Master Budget Sales revenue Less Actual (based on (based on budgeted 550 actual of 495 units) units) $85,880 $93,500 Manufacturing costs Direct labor Materials 12,422 13,200 10,190 12,100 Variable overhead 8,170 9,900 Marketing 4,592 5,280 Administrative 4,400 4,400 Total variable costs $39,774 $44,880 Contribution margin $46,106 $48,620 Fixed costs Manufacturing Marketing 4,250 4,400 9,184 8,800 Administrative 8,761 8,800 Total fixed costs $22,195 $22,000 Operating profits $23,911 $26,620 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. effect, do not select either option.) ODESSA, INC. Profit Variance Analysis Actual 495 Units) Manufacturing Variance Marketing and Administrative Variance Flexible Sales Price Variance Budget (Units) Sales Activity Variance Master Budget (550 Units) Sales revenue $ 85,880 $ 93,500 Variable costs: Manufacturing Direct labor 12,422 Materials 10,190 Overhead 8,170 Marketing 4,592 Administrative 4,400 Contribution margin $ 46,106 13,200 12,100 9,900 5,280 4,400 $ 48,620 Fixed costs: Manufacturing 4,250 Marketing 9,184 Administrative 8,761 Operating profit $ 23,911 $ 4,400 8,800 8,800 $ 26,620