Please show how they got the numbers?

The master budget at Western Company last period called for sales of 225,000 units at $9 each. The costs were estimated to be $3.75 variable per unit and $225,000 fixed. During the period, actual production and actual sales were 230,000 units. The selling price was $9.10 per unit. Variable costs were $4.50 per unit. Actual fixed costs were $225,000. Required: Prepare a profit variance analysis. (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.) Profit Variance Analysis Sales Activity Actual Budget Sales Price Variance Flexible Budget Master Variances Sales revenue Less Variable costs Contribution margin Less Fixed costs Operating profits Show transcribed image text Expert Answer o Anonymous answered this 4,897 answers Was this answer helpful?o Actual BudgetManufacturing variance Sales price variance 23000 F budget Sales activity variance Budget sales revenue Less variable cost Contribution margin Less Fixed cost Operating profit 45000 F 1035000 172500 U 862500 19750 U 843750 1058000 172500 U 23000 F 26250 F 1181250 225000 225000 225000 33000 172500 U 23000 F 982500 26250 F