The master budget at Cherrylawn Corporation at the beginning of the year was based on sales of $282,000$ units with revenues of $$3,384,000.$ Total variable costs were budgeted at $$1,974,000$ and fixed costs at $$978,000.$ During the period, actual production and actual sales were $256,400$ units. The actual revenues were $$3,449,500.$ Actual variable costs were $$5\mathrm{.}80$ per unit. Actual fixed costs were $$1,008,000.$

Required:

Prepare a profit variance analysis.