Odessa, Inc., reports the following information concerning operations for the most recent month: Master Budget Actual (based (based on on actual of budgeted 550 495 units) units ) Sales revenue $85, 880 $93, 500 Less Manufacturing costs Direct labor 12, 448 13, 200 Materials 10, 200 12, 100 Variable overhead 7,550 9,350 Marketing 4, 541 5, 225 Administrative 4,400 4,400 Total variable costs $39,139 $44, 275 Contribution margin $46, 741 $49, 225 Fixed costs Manufacturing 4, 270 4, 400 Marketing 9, 180 8,800 Administrative 8, 762 8, 800 Total fixed costs $22, 212 $22, 000 Operating profits $24, 529 $27, 225 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.} \f\f