Sales revenue Less Manufacturing costs Direct labor Actual (based on actual of 540 units) $88,310 Master Budget (based on budgeted 600 units) $96,000 13,622 14,400 Materials 11,270 13,200 Variable overhead 8,430 10,200 Marketing 5,078 5,760 Administrative 4,800 4,800 Total variable costs. $43,200 $48,360 Contribution margin $45,110 $47,640 Fixed costs Manufacturing 4,660 4,800 Marketing 9,982 9,600 Administrative 9,558 9,600 Total fixed costs $24,200 $24,000 Operating profits $20,910 $23,640 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.) ODESSA, INC. Actual 540 Units) Manufacturing Variance Profit Variance Analysis Marketing and Administrative Variance Master Sales Price Variance Flexible Budget (Units) Sales Activity Variance Budget (600 Units) $ 88,310 $ 96,000 Sales revenue Variable costs: Manufacturing costs: Direct labor 13,622 Materials 11,270 Overhead 8,430 Marketing 5,078 Administrative 4,800 Contribution margin $ 45,110 Fixed costs: Manufacturing Marketing Administrative Operating profits 4,660 9,982 9,558 $ 20,910 14,400 13,200 10,200 5,760 4,800 $ 47,640 $ 4,800 9,600 9,600 $ 23,640