Odessa, Inc., reports the following information concerning operations for the most recent month: Sales revenue Less costs Actual (based on actual of 495 units) $85,800 Master Budget (based on budgeted 550 units) $93,500 Manufacturing Direct labor 12,444 13,200 Materials 10,190 12,100 Variable overhead 7,600 9,350 Marketing 4,539 5,225 Administrative 4,400 4,400 Total variable $39,173 $44,275 costs Contribution margin $46,627 $49,225 Fixed costs Manufacturing 4,265 4,400 Marketing 9,186 8,800 Administrative 8,757 8,800 Total fixed costs $22,208 $22,000 Operating profits $24,419 $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.) ODESSA, INC. Sales revenue Variable costs: Profit Variance Analysis Master Actual 495 Units) Manufacturing Variance Marketing and Administrative Sales Price Variance Variance Flexible Budget (Units) Sales Activity Variance Budget (550 Units) $ 85,800 $93,500 Manufacturing costs: Direct labor 12,444 Materials 10,190 Overhead 7,600 Marketing 4,539 13,200 12,100 9,350 5,225