The maiten budget at Western Company tast penod calied for sales of 225.200 units at 59.20 each. The costs were estinated to be $3.77 variable per unit ond $225,200 fiwed. During the peniod, actual production and actial sales were 230.200 units. The selling peice was 3930 per unit. Variable costs were $4.70 per unit. Actual fued costr were 525,200 Pequited: Prepaie a profit vat ance andysis. findicate the etfect of each variance by selecting "F" for favorable, or "U" for unfevorable. If there is no effect, do not select elther option