The master budget at Monroe Manufacturing last period called for sales of $43,500$ units at $$57$ each. The costs were estimated to be $$41$ variable per unit and $$539,000$ fixed. During the period, actual production and actual sales were $46,500$ units. The selling price was $$56$ per unit. Variable costs were $$43$ per unit. Actual fixed costs were $$530,000.$

Required:

Prepare a profit variance analysis.