Odessa, Inc., reports the following information concerning operations for the most recent month: Actual (based on actual of 540 units) $94,310 Master Budget (based on budgeted 600 units) $102,000 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 13,632 11,870 7,220 5,030 5,400 $43,152 $51,158 14,400 13,800 9,000 5,700 5,400 $ 48,300 $ 53,700 4,655 9,982 9,561 $24,198 $26,960 4,800 9,600 9,600 $ 24,000 $ 29,700 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.) ODESSA, INC. Profit Variance Analysis Manufacturing Variance Marketing and Administrative Variance Sales Price Variance Flexible Budget (Units) Sales Activity Variance No file chosen Sales revenue $ 94,310 Master Budget (600 Units) $ 102,000 Variable costs: Manufacturing Direct labor 13,632 14,400 Materials 11,870 13,800 Overhead 7,220 9,000 5,030 5,700 Marketing Administrative 5,400 5,400 Contribution margin $ 51,158 $ 53,700 Fixed costs: 4,655 $ 4,800 Manufacturing Marketing 9,982 9,600 Administrative 9,561 9,600 Operating profit $ 26,960 $ 29,700