Odessa, Inc., reports the following information concerning operations for the most recent month: Actual (based on Master Budget (based on actual of 495 units) bdeted 550 units) Sales revenue Less $91340 $ 99,000 Manufacturing costs Direct labor Materials Variable overhead Marketing Administrative 12,426 10,170 7,550 4,541 4,950 13,200 12,100 9,350 5,225 4,950 $ 44,825 $ 54,175 Total variable costs Contribution margin Fixed costs Manufacturing Marketing Administrative 4,260 9,182 8,762 S 22,204 4,400 8,800 8,800 $ 22,000 $ 32,175 Total fixed costs Operating profits $ 29,499 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 Master Actual 495 Units) Sales Activity Variance Marketing and Sales Price Variance Budget (Units) Flexible Budget (550 Units $99.000 Manufacturing Variance Administrative Variance Sales revenue $ 91,340 Variable costs: Direct labor Materials Overhead Marketing Administrative 12,426 10,170 7,550 4,541 4,950 51,703 13,200 12,100 9.350 5,225 4,950 $54,175 Contribution margin Fixed costs Manufacturing Marketing Administrative 4,260 9,182 8,762 $ 29,499 $4,400 8,800 8,800 $ 32,175 Operating profit