Odessa, Inc., reports the following information concerning operations for the most recent month: Master Budget Actual (based (based on on actual of budgeted 550 495 units) units ) Sales revenue $85, 800 $93, 500 Less Manufacturing costs Direct labor 12 , 426 13, 200 Materials 10, 650 12, 650 Variable overhead 7,590 9, 350 Marketing 4, 482 5, 170 Administrative 3, 850 3, 850 Total variable costs $38, 998 $44, 220 Contribution margin $46, 802 $49, 280 Fixed costs Manufacturing 4, 255 4, 400 Marketing 9, 184 8, 800 Administrative 8, 762 8, 800 Total fixed costs $22 , 201 $22 , 000 Operating profits $24, 601 $27, 280 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 Marketing and Master Units) Manufacturing Variance Administrative Variance Sales Price Variance Flexible Budget (Units) Sales Activity Variance Budget (550 Units) Sales revenue $ 85,800 $ 93,500 Variable costs: Manufacturing costs: Direct labor 12,426 13,200 Materials 10,650 12,650 Overhead 7,590 9,350 Marketing 4,482 5,170 Administrative 3,850 3,850 Contribution margin $ 46,802 0 $ 49,280 Fixed costs: Manufacturing 4,255 $ 4,400 Marketing 9,184 8,800 Administrative 8,762 8,800 Operating profits $ 24,601 $ 0 $ 27,280