The master budget at Cherrylawn Corporation at the beginning of the year was based on sales of 280,000 units with revenues of $3,360,000. Total variable costs were budgeted at $1,960,000 and fixed costs at $970,000. During the period, actual production and actual sales were 256,000 units. The actual revenues were $3,447,500. Actual variable costs were $6.00 per unit. Actual fixed costs were $1,000,000. Required: Prepare a profit variance analysis. Note: Indicate the effect of each variance by selecting "F" for favorable, or "U" for unfovorable. If there is no effect, do not select