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

	Actual (based on actual of 540 units)						Master Budget (based on budgeted 600 units)
Sales revenue		$	94,400					$	102,000
Less
Manufacturing costs
Direct labor			13,640						14,400
Materials			11,230						13,200
Variable overhead			8,460						10,200
Marketing			5,016						5,700
Administrative			4,200						4,200
Total variable costs		$	42,546					$	47,700
Contribution margin		$	51,854					$	54,300
Fixed costs
Manufacturing			4,665						4,800
Marketing			9,986						9,600
Administrative			9,565						9,600
Total fixed costs		$	24,216					$	24,000
Operating profits		$	27,638					$	30,300

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.)