The master budget at Monroe Manufacturing last period called for sales of $43,200$ units at $$54$ each. The costs were estimated to be $$38$ variable per unit and $$536,000$ fixed. During the period, actual production and actual sales were $46,200$ units. The selling price was $$53$ per unit. Variable costs were $$40$ per unit. Actual fixed costs were $$527,000.$

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.

$\backslash$table$[[\backslash$table$[[$Monroe Manufacturing$],[$Profit Variance Analysis$]]],[,$Actual,$\backslash$table$[[$Manufacturing$],[$Variances$]],$Sales Price Variance,Flexible Budget,$\backslash$table$[[$Sales Activity$],[$Variance$]],$Master Budget$],[$Less:$],[$Variable costs$],[,,,],[$Contribution margin,$0,,,0,,0],[$Fixed costs$],[],[$Operating profits,$04,,,0,,0]$