The following information concerning actual results is available from Hamburg, Incorporated: Sales volume 79,200 units Sales revenue $ 815,350 Variable costs: Manufacturing 200,020 Marketing and administrative 146,400 Fixed costs: Manufacturing 230,250 Marketing and administrative 62,940 Operating profit $ 175,740 The company planned to sell 66,800 units at a price of $11 each. Variable marketing and administrative costs are budgeted at 15 percent of revenue. You have discovered that the manufacturing fixed costs are budgeted to be $3 per unit at the budgeted volume. You know that the company policy is to budget for an operating profit of $2.55 per unit. Finally, you recall that the master budget for fixed marketing and administrative costs is $66,800. Hamburg does not carry any inventories. Required: Prepare a report showing the differences between the actual results, flexible budget, and the master budget. Note: 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