The master budget at Cherrylawn Corporation at the beginning of the year was based on sales of $277,000$ units with revenues of $$3,324,000.$ Total variable costs were budgeted at $$1,939,000$ and fixed costs at $$958,000.$ During the period, actual production and actual sales were $255,400$ units. The actual revenues were $$3,444,500.$ Actual variable costs were $$6\mathrm{.}30$ per unit. Actual fixed costs were $$988,000.$

Required:

Prepare a profit variance analysis.

Note: 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.

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$\backslash$table$[[$Cherrylawn Corporation$],[$Profit Variance Analysis$]]\}],[],[,$Actual,$\backslash$table$[[$Manufacturing$],[$Variances$]],$Sales Price Variance,Flexible Budget,$\backslash$table$[[$Sales Activity$],[$Variance$]],$Master Budget$],[\backslash$table$[[$Sales revenue$],[$Less:$]],,],[\backslash$table$[[$Less:$],[$Variable costs$]]],[\backslash$table$[[$Variable costs$],[$Contribution marain$]]],[$Contribution margin,$$,,,0,,$$