Odessa, Inc., reports the following information concerning operations for the most recent month: Master Budget based orn budgeted 600 units) Actual (based on actual of 540 units) Sales revenue ess Manufacturing costs 13,632 11,520 7,872 5,088 4,800 14,400 13,440 9,600 5,760 4.800 $48,000 Direct labor Materials Variable overhead Marketing Administrative Total variable costs Contribution margin Fixed costs 4,665 9,984 Manufacturing Marketing Administrative 4,800 9,600 Total fixed costs Operating profits $24,210 $21,198 $24,000 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.) ODESSA, Inc. Profit Variance Analysis Marketing and Administrative Variance Flexible Budget (Units) Master Budget (600 Sales Activity Variance Actual (540 Manufacturing Sales Price Variance Variance Sales revenue S 88,320 S 96,000 Variable costs Manufacturing Direct labor Materials Overhead Marketing 13,632 14,400 13,440 9,600 5,760 4,800 S 48,000 11,520 5,088 4,800 45,408 Administrative Contribution margin Fixed costs Manufacturing Marketing Administrative 4,665 9,984 9,561 S 21,198 4,800 9,600 9,600 S 24,000 Operating profit