Odessa, Inc., reports the following information concerning operations for the most recent month: Actual (based on actual of 540 units) $88,320 Master Budget (based on budgeted 600 units) $96,000 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 13,632 11,520 7,872 5,088 4,800 S42,912 $45,408 14,400 13,440 9,600 5,760 4,800 $48,000 $48,000 4,665 9,984 9,561 $24,210 $21, 198 4,800 9,600 9,600 $24,000 $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. Actual (540 Units) Manufacturing Variance Profit Variance Analysis Marketing and Administrative Sales Price Variance Variance Flexible Budget (Units) $ 88,320 Sales revenue Variable costs: Manufacturing costs: Direct labor Materials Overhead Marketing Administrative 13,632 11,520 7,872 5,088 4,800 45,408 $ Contribution margin Fixed costs: Manufacturing Marketing Administrative Operating profits 4,665 9,984 9,561 21,198 $