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 $6.30 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 elther option