Osage, lnc., manufactures and sells lamps. The company produces only when it receives orders and, therefore, has no inventories. The following information is available for the current month: Actual (based on Master Budget actual orders (based on budgeted for 456,000 orders for 492,000 units) units) Sales revenue $4,974,000 $4,920,000 Less Variable costs Materials 1,470,000 1,476,000 Direct labor 282,000 344,400 Variable overhead 675,000 639,600 Variable marketing and administrative 480,000 492,000 Total variable costs $2,907,000 $2,952,000 Contribution margin $2,067,000 $1,968,000 Less Fixed costs Manufacturing overhead 990,000 960,600 Marketing 294,000 294,000 Administrative 210,000 180,600 Total fixed costs $1,494,000 $1,435,200 Operating profits $ 573,000 $ 532,800 Requhed: Prepare a prot variance analysis for Osage, 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.)