The following are the actual results for Bentler Associates for the most recent period:

Sales volume $76,560$ units

Sales revenue $ $995,280$

Variable costs

Manufacturing $250,080$

Marketing and administrative $39,300$

Contribution margin $ $705,900$

Fixed costs

Manufacturing $446,800$

Marketing and administrative $104,200$

Operating profit $ $154,900$

The company planned to produce and sell $87,000$ units for $$12\mathrm{.}50$ each. At that volume, the contribution margin would have been $$768,000.$ Variable marketing and administrative costs are budgeted at $5$ percent of sales revenue. Manufacturing fixed costs are estimated at $$5$ per unit at the budgeted volume of $87,000$ units. Management notes, $$We budget an operating profit of $$2\mathrm{.}50$ per unit at the budgeted volume.$$

b$.$ Prepare a profit variance analysis.