Odessa, Inc., reports the following information concerning operations for the most recent month. Actual (based on actual of 495 units) $91,350 Master Budget (based on budgeted 550 units) $99,000 Sales revenue Less Manufacturing costs Direct labor Materials Variable overhead Marketing Administrative Total variable costs Contribution margin Fixed costs Manufacturing Marketing Administrative Total fixed costs Operating profits 12, 432 10, 180 6,470 4,545 4,400 $ 38,027 $53,323 13,200 12, 100 8,250 5,225 4,400 $ 43,175 $55,825 4,255 9, 184 8,763 $22,202 $31,121 4,400 8,800 8,800 $22,000 $33,825 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. Enter your final answers as a whole number.) VULJA, Profit Variance Analysis Manufacturing Variance Marketing and Administrative Variance Sales Price Variance Actual 495 Units) $ 91,350 Flexible Budget (Units) Sales Activity Variance Sales revenue Variable costs: Manufacturing costs: Direct labor Materials 12,432 10,180 6,470 Overhead Marketing 4,545 Administrative 4,400 53,323 Contribution margin $ Fixed costs: Manufacturing Marketing Administrative Operating profits 4,255 9,184 8,763 31,121 $ Flexible Budget (Units) Master Sales Activity Variance Budget (550 Units) $ 99,000 13,200 12,100 8,250 5,225 4,400 55,825 $ $ 4,400 8,800 8,800 33,825 $