The master budget at Monroe Manufacturing last period called for sales of 43,800 units at $60 each. The costs were estimated to be $44 variable per unit and $542,000 fixed. During the period, actual production and actual sales were 46,800 units. The selling price was $59 per unit. Variable costs were $46 per unit. Actual fixed costs were $533,000. 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