The following information is provided concerning the operations of Tolstoy Corporation for the current period:

	Actual (based on actual of 160 units)			Master Budget (based on budgeted 180 units)
Sales revenue	$	3,770		$	4,140
Less
Manufacturing costs
Direct labor		677			720
Materials		485			585
Variable overhead		405			495
Marketing		190			225
Administrative		180			180
Total variable costs	$	1,937		$	2,205
Contribution margin	$	1,833		$	1,935
Fixed costs
Manufacturing		217			225
Marketing		472			450
Administrative		448			450
Total fixed costs	$	1,137		$	1,125
Operating profits	$	696		$	810
Prepare a profit variance analysis. (Do not round your intermediate calculations. Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance).)