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

	Actual (based on actual of 450 units)						Master Budget (based on budgeted 500 units)
Sales revenue		$	72,390					$	80,000
Less
Manufacturing costs
Direct labor			11,244						12,000
Materials			9,070						11,000
Variable overhead			5,710						7,500
Marketing			4,026						4,700
Administrative			3,500						3,500
Total variable costs		$	33,550					$	38,700
Contribution margin		$	38,840					$	41,300
Fixed costs
Manufacturing			3,860						4,000
Marketing			8,384						8,000
Administrative			7,962						8,000
Total fixed costs		$	20,206					$	20,000
Operating profits		$	18,634					$	21,300

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.)

ODESSA, INC. Profit Variance Analysis Actual 450 Units) Manufacturing Variance Marketing and Administrative Variance Sales Price Variance Flexible Budget (Units) Master Sales Activity Variance Budget (500 Units) $ 80,000 Sales revenue $ 72,390 Variable costs: Manufacturing costs: Direct labor 11,244 12,000 Materials 9,070 5,710 11,000 7,500 Overhead Marketing 4,026 4,700 Administrative 3,500 3,500 $ 38,840 $ 0 $ 41,300 Contribution margin Fixed costs: 3,860 $ 4,000 Manufacturing Marketing 8,384 8,000 Administrative 8,000 7,962 18.634 Operating profits $ $ 0 $ 21,300