Odessa, Inc., reports the following information concerning operations for the most recent month:

	Actual (based on actual of 450 units)						Master Budget (based on budgeted 500 units)
Sales revenue		$	77,380					$	85,000
Less
Manufacturing costs
Direct labor			11,238						12,000
Materials			9,050						11,000
Variable overhead			6,250						8,000
Marketing			4,014						4,700
Administrative			4,500						4,500
Total variable costs		$	35,052					$	40,200
Contribution margin		$	42,328					$	44,800
Fixed costs
Manufacturing			3,860						4,000
Marketing			8,380						8,000
Administrative			7,962						8,000
Total fixed costs		$	20,202					$	20,000
Operating profits		$	22,126					$	24,800

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.)