Odessa, Inc., reports the following information concerning operations for the most recent month: Actual (based on actual of 495 units) $85, 890 Master Budget (based on budgeted 550 units) $93,500 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 12,434 10, 150 8,160 4,484 4,950 $40,178 $45,712 13,200 12,100 9,900 5,170 4,950 $45,320 $48,180 4,265 9,182 8,762 $22,209 $23,503 4,400 8,800 8,800 $22,000 $26,180 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.) ODESSA, INC. Profit Variance Analysis Actual 495 Units) Manufacturing Variance Marketing and Administrative Variance Sales Price Variance Flexible Budget (Units) Master Sales Activity Variance Budget (550 Units) $ 93,500 Sales revenue $ 85,890 Variable costs: Manufacturing costs: Direct labor Materials Overhead 12,434 10,150 8,160 13,200 12,100 9,900 5,170 4,950 48,180 4,484 Marketing Administrative Contribution margin 4,950 45,712 $ | $ Fixed costs: Manufacturing 4,400 8,800 Marketing Administrative Operating profits 4,265 9,182 8,762 23,503 8,800 26,180 $ $