The master budget at Monroe Manufacturing last period called for sales of 42,400 units at $46 each. The costs were estimated to be $30 variable per unit and $528,000 fixed. During the period, actual production and actual sales were 45,400 units. The selling price was $45 per unit. Variable costs were $32 per unit. Actual fixed costs were $519,000. 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