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

	Actual (based on actual of 450 units)						Master Budget (based on budgeted 500 units)
Sales revenue		$	82,310					$	90,000
Less
Manufacturing costs
Direct labor			11,250						12,000
Materials			9,010						11,000
Variable overhead			6,190						8,000
Marketing			4,114						4,800
Administrative			4,000						4,000
Total variable costs		$	34,564					$	39,800
Contribution margin		$	47,746					$	50,200
Fixed costs
Manufacturing			3,855						4,000
Marketing			8,382						8,000
Administrative			7,964						8,000
Total fixed costs		$	20,201					$	20,000
Operating profits		$	27,545					$	30,200

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.)