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

SEE PICTURE

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.$)$