The master budget at Cherrylawn Corporation at the beginning of the year was based on sales of $285,000$ units with revenues of

$$3,420,000.$ Total variable costs were budgeted at $$1,995,000$ and fixed costs at $$990,000.$ During the period, actual production and

actual sales were $257,000$ units. The actual revenues were $$3,452,500.$ Actual variable costs were $$5\mathrm{.}50$ per unit. Actual fixed costs

were $$1,020,000.$

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.