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

Actual (based on actual of 495 units) Master Budget (based on budgeted 550 units) Sales revenue $ 85,800 $ 93,500 Less Manufacturing costs Direct labor 12,446 13,200 Materials 10,190 12,100 Variable overhead 7,590 9,350 Marketing 4,545 5,225 Administrative 4,400 4,400 Total variable costs $ 39,171 $ 44,275 Contribution margin $ 46,629 $ 49,225 Fixed costs Manufacturing 4,265 4,400 Marketing 9,184 8,800 Administrative 8,758 8,800 Total fixed costs $ 22,207 $ 22,000 Operating profits $ 24,422 $ 27,225

There are no inventories.

Required:

Prepare a profit variance analysis for Odessa, Inc.