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Harlow Parts produces a single product at its Superior Plant. The master budget for July follows:

Harlow Parts
Superior Plant
Master Budget
(For July)
Quantity	8,000
Revenue	$ 1,520,000
Variable manufacturing cost	576,000
Variable Selling, General and Administrative cost	96,000
Contribution margin	$ 848,000
Fixed manufacturing cost	192,000
Fixed Selling, General and Administrative cost	350,000
Operating profit	$ 306,000

The following operating income statement shows the actual results for July:

Harlow Parts
Superior Plant
Operating Results
(For July)
Quantity (units)	9,400
Revenue	$ 1,710,800
Variable manufacturing cost	700,394
Variable Selling, General and Administrative cost	109,040
Contribution margin	$ 901,366
Fixed manufacturing cost	203,040
Fixed Selling, General and Administrative cost	360,000
Operating profit	$ 338,326

Required:

Help the managers at Harlow understand the implications from the profit variance analysis by writing a short summary of your analysis. Include visualizations to highlight your conclusions.