Odessa, Inc., reports the following information concerning operations for the most recent month: Actual (based on actual of 450 units) $77,350 Master Budget (based on budgeted 50 units) $85, eee Sales revenue Less Manufacturing costs Direct labor Materials Variable overhead Marketing Administrative Total variable costs Contribution margin Fixed costs Manufacturing Marketing Administrative Total fixed costs Operating profits 11, 226 9,098 7,200 4,022 3,588 $35,038 $42,312 12, eee 11,eee 9, eee 4,700 3,58 $40,200 $44,800 3,860 8,382 7,964 $20,206 $22,186 4, eee 8, eee 8. Bee $20,000 $24, see There are no inventories. Required: Prepare a profit variance analysis for Odessa, Inc. (Do not round Intermediate calculations. Indicate the effect of each varlance by selecting "F" for favorable, or "U" for unfavorable. If there is no effect, do not select elther option. Enter your final answers as a whole number.) ODESSA, INC. Profit Variance Analysis Marketing and Administrative Variance Sales Price Variance Actual 450 Units) Manufacturing Variance Flexible Budget (Units) Master Sales Activity Variance Budget (500 Units) U $ 85,000 $ 77,350 Sales revenue Variable costs: Manufacturing costs: Direct labor 11.226 U 12,000 9,000 11,000 Materials Overhead Marketing 7,200 F 9,000 4,700 4,022 F 3,500 ICICI F Administrative Contribution margin 3,500 $ 42,312 F S 0 U s 44,800 Fixed costs: 3,860 9 4,000 Manufacturing Marketing 8,382 8,000 Administrative 7.964 CTC 8,000 Operating profits $ 22,106 S $ 24.800