Odessa, Inc., reports the following information concerning operations for the most recent month: Sales revenue Less Actual (based on actual of 495 units) $85,820 Master Budget (based on budgeted 550 units) $93,500 Manufacturing costs Direct labor 12,422 13,200 Materials 10,110 12,100 Variable overhead 7,540 9,350 Marketing 4,537 5,225 Administrative 4,950 4,950 Total variable costs $39,559 $44,825 Contribution margin $46,261 $48,675 Fixed costs Manufacturing 4,260 4,400 Marketing 9,180 8,800 Administrative 8,755 8,800 Total fixed costs $22,195 $22,000 Operating profits $24,066 $26,675 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. Actual 495 Units) Manufacturing Variance Profit Variance Analysis Marketing and Administrative Variance Master Sales Price Variance Flexible Budget (Units) Sales Activity Variance Budget (550 Units) $ 85,820 $ 93,500 Sales revenue Variable costs: Manufacturing costs: Direct labor Materials 12,422 10,110 Overhead 7,540 Marketing 4,537 Administrative 4,950 Contribution margin $ 46,261 Fixed costs: Manufacturing Marketing 4,260 9,180 Administrative 8,755 Operating profits $ 24,066 13,200 12,100 9,350 5,225 4,950 $ 48,675 $ 4,400 8,800 8,800 $ 26,675