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.