The master budget at Cherrylawn Corporation at the beginning of the year was based on sales of 276,500 units with revenues of $3,318,000. Total variable costs were budgeted at $1,935,500 and fixed costs at $956,000. During the period, actual production and actual sales were 255,300 units. The actual revenues were $3,444,000. Actual variable costs were $6.35 per unit. Actual fixed costs were $986,000 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