The master budget at Monroe Manufacturing last period called for sales of $43,900$ units at $$61$ each. The costs were estimated to be $$45$ variable per unit and $$543,000$ fixed. During the period, actual production and actual sales were $46,900$ units. The selling price was $$60$ per unit. Variable costs were $$47$ per unit. Actual fixed costs were $$534,000.$

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.